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Giglio resigned in fact, if not in law, as director of Nu-West before 1992. [6] Sobier, J.T.C.C. considered the facts before him as well as the provisions, in particular, section 121, of the Ontario Business Corporations Act ("OBCA") dealing with the resignation of a director. ...

I found they were employees of the Club and were, therefore, in insurable employment notwithstanding the wishes of all parties for them to be considered as independent contractors while teaching lessons within the structured programs offered by the Club. ...

He suggested that legal costs are now considered to be also deductible if they are incurred to claim an alimony pursuant to a divorce. ...

These are: (i) January 19, 1994 $786.19 cheque (ii) February 7, 1994 $5,673.42 cheque (iii) May 4, 1995 $11,353.11 (this----- from a    cheque in the amount    of $38,703.09 was    applied to 1993    arrears) (iv) May 18, 1995 $9,042,69 (GST credit held by    Revenue Canada and    applied in 1993    arrears) (v) July 10, 1995 $17,553.57 (S.R.T.C. held by    Revenue Canada    applied in 1993)___________ Total $44,408.57 [37] Both parties agreed that the statement in the Canadian Encyclopedic Digest, Western 3rd Edition, under the heading: "Appropriation of Payment", paragraph 92 is a correct summary of the law and reads: § 92 It has been considered a general rule since Clayton's Case, that when a debtor makes a payment, he may appropriate it to any debt he pleases and the creditor must apply it accordingly. ...

First of all, that fact was considered for the purposes of a previous decision and was not held against the appellant because she was being trained at the time since she had no experience in the field. ...

In November 1995, a new accounting software system was purchased from Avolution Service, called Business Vision Accounting, that was considered the best software accounting package for both Windsor and Sarnia. ...

The respondent saw it as an essentially personal activity that had nothing to do with the operation of the business that owned the vehicle that is at the heart of the dispute, while the appellant considered that activity to be related to the operation of the bowling alley. [13]          On this subject, I believe that it was indeed an activity related to the bowling alley, and its sole aim was the consolidation and development of the sport of bowling and its sidelines. ...

Arthur was strong in his opinion because deferred income taxes are not appropriated from retained earnings or other surplus but are considered to be a cost incurred in the process of earning income. [15] The Respondent called Leonard Eckel as an expert accounting witness to express his opinion concerning (i) whether a deferred income tax credit balance is a "reserve"; and (ii) whether deferred income tax balances are, as a matter of substance, part of a corporation's capital employed in its business. ...

The most that can be said is that control will no doubt always have to be considered, although it can no longer be regarded as the sole determining factor; and that factors, which may be of importance, are such matters as whether the man performing the services provides his own equipment, whether he hires his own helpers, what degree of financial risk be taken, what degree of responsibility for investment and management he has, and whether and how far he has an opportunity of profiting from sound management in the performance of his task. ...

It is true that the number of hours of work is unusual, but taking all of the circumstances into account, I am inclined to believe that a substantially similar contract could have been entered into by a payer and an employee dealing with each other at arm's length. [48]          All things considered, I conclude that the individual appellant's employment was insurable during the four periods at issue. [49]          For these reasons, the appeals are allowed. ...