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(s) Sylvain Lagüe, Counsel    [5]               I have considered the affidavit evidence in this case, which I have set out above, and the submissions of counsel for the respondent at the hearing, reiterating the following facts concerning the conduct of Mr. ...   [6]               I have considered as well the fact that Mr. Jodoin did not find it necessary to inform the Court that he would not be appearing at the hearing of the motion ...

Fleming was an independent contractor. [4]                     This issue has been considered by the Court on numerous occasions. [5]                     As former Chief Justice Bowman noted in Lang v. ... Minister of National Revenue, 87 DTC 5025, must be considered: degree or absence of control exercised by the employer, ownership of tools, chance of profit, and risk of loss. [8]                     Before considering these factors, I will briefly summarize the facts. ...

She enrolled P. at the new school in Asbestos and was considered the contact person according to the school's records. ... Accordingly, for the appellant to be considered a parent, P. must be wholly dependent on her for support and she must have had the custody and control of P. in fact. ...

It provides:   122.62(1) For the purposes of this subdivision, a person may be considered to be an eligible individual in respect of a particular qualified dependant at the beginning of a month only if the person has, no later than 11 months after the end of the month, filed with the Minister a notice in prescribed form containing prescribed information ... In reaching this conclusion, I have taken several factors into consideration:   (a)               The Minister should have considered whether to waive or extend the notice period in s. 122.62(1). ...

The issue became particularly relevant when the appellant was unable to explain what was actually included in the 70,800 square feet referred to as land and how it could be considered as being used for business purposes ... The tax status of each property created under subsection 136(2) would need to be considered separately, the residential part being exempt, such that the appellant can claim the ITC on the garage portion ...

Any dispute that the Appellant has regarding the amount owed to him by PWGSC cannot be reviewed or considered by the Tax Court. ...   [23]     I have carefully considered the various points made by the Appellant on the tax treatment of the lump sum payment and I reject them. ...

.), as amended (the Act) concerning repayment of employment insurance benefits should be considered. ... (ii) compensation received under an employees’ or workers’ compensation law of Canada or a province in respect of an injury, disability or death, except any such compensation received by a person as the employer or former employer of the person in respect of whose injury, disability or death the compensation was paid,   [12]          In accordance with the definition of "non-capital loss" found in subsection 111(8) of the Act, the Minister justly considered the part of the compensation that was not deducted in computing the appellant's income for 2004, namely, $9,192, to be non-capital loss. ...

However, I am persuaded by the submissions of counsel for the Respondent that, even if the Appellant’s percentage of use is correct, the provisions considered above do not permit such an approach. ...   [5] In the legal sense of that term: Brenda stressed in her testimony that she and Robin had fairly paid for what they considered their share ...

"support amount" means an amount payable or receivable as an allowance on a periodic basis for the maintenance of the recipient, children of the recipient or both the recipient and children of the recipient, if the recipient has discretion as to the use of the amount, and   (a)     the recipient is the spouse or common-law partner or former spouse or common-law partner of the payer, the recipient and payer are living separate and apart because of the breakdown of their marriage or common-law partnership and the amount is receivable under an order of a competent tribunal or under a written agreement; or                                                     […]   60.1 (3) Prior payments-- For the purposes of this section and section 60, where a written agreement or order of a competent tribunal made at any time in a taxation year provides that an amount paid before that time and in the year or the preceding taxation year is to be considered to have been paid and received thereunder,   (a) the amount is deemed to have been paid thereunder; and   (b)    the agreement or order is deemed, except for the purpose of this subsection, to have been made on the day on which the first such amount was paid, […]   (4) Definitions-- The definitions in subsection 56.1(4) apply in this section and section 60.                                                                                              ...   [21]     The applicable law in situations such as this is called the doctrine of estoppel and it was considered by Bowman A.C.J. ...

It would be preferable for these to be considered by the judge who will be hearing the appeals on their merits ...   [23]     As for costs in respect of this application, I have considered the parties’ submissions at the hearing, and have concluded that all parties should bear their own costs.              ...