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Without agreement on the part of the employer that their testimony is to be considered representative of each PM-03 investigator/auditor position across its entire enterprise, the effect of any relief granted could only be the development of a position specific Work Description which comprises “a complete and current statement of the duties and responsibilities” of each individual grievor’s position:…     [16]            The adjudicator goes on to describe the consequences of the appellants’ position as the         “ balkanization of the employer’s generic Work Descriptions...”. ...

Section 144.01 also ensures that the commodity is still considered “in-transit” when it is stored or taken up as surplus product for a period until it is further transported. ...

The key part of the reasoning in that case is found in paragraph 11, which reads as follows: [...] where investment income is at issue, it must be viewed in relation to its connection to the Reserve, its benefit to the traditional Native way of life, the potential danger to the erosion of Native property and the extent to which it may be considered as being derived from economic mainstream activity. ...

A worker is entitled, for the first five working days of his work stoppage, to be remunerated at his regular wage rate and to also receive from his employer, where section 42.11 or 1019.4 of the Taxation Act (chapter I-3) applies to the worker, remuneration equal to the aggregate of the tips that could reasonably be considered to be attributable to those days and that the worker would have reported to his employer under that section 1019.4 or that his employer would have attributed to him under that section 42.11. ...

In her opinion, payments made to third parties cannot be considered to be amounts payable as an allowance to the recipient and therefore deductible by the payer, unless the subsection numbers are expressly stated in the written agreement. ...

Those submissions were received and reviewed. [36]            The power of this Court, on an appeal from the Tax Court, is to dismiss the appeal or give the decision that should have been given, or to refer the matter back to the Tax Court for determination in accordance with such directions as are considered appropriate (paragraph 52(c) of the Federal Court Act, R.S.C. 1985, c. ...

From paragraph 137 to paragraph 145, and at paragraph 248 of its reasons, the Federal Court carefully considered the characterization issue, concluding that: 139 ...

The Queen, 88 DTC 6397, that when different parts of the same building are permanently used for what are considered to be two different purposes, the most important factor in determining the purpose for which the building is primarily used is the amount of space in the building that is used for each one of those two purposes. 12. ...

The decision considered the summary judgment rules in Ontario’s Rules of Civil Procedure. [26]         That approach is consistent with subsection 4(1) of the Rules which provides that the Rules “shall be liberally construed to secure the just, most expeditious and least expensive determination of every proceeding on its merits” and Rule 58. [27]          Hryniak, supra at paras 10, 49 and 66. [28]          Paletta, supra at para 34. [29]          Suncor, supra at para 26. [30]         McIntrye v Canada, 2014 TCC 111, 2014 DTC 1116 at para 25 and Delso Restoration Ltd. v Canada, 2011 TCC 435, 2011 DTC 1315 ...

In doing so, along with his explanation that both he and his ex-wife considered the wording to create mutual obligations to pay, he expected a positive response from the CRA. ...