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Sen, in 2001, plus Canada Pension Plan ("CPP") contributions, that was considered not to be related to eligible SR & ED activities. ... Therefore, the Appellant submits that the total salary expense claimed should represent the required 25% of the scientist's actual wages in accordance with the Eligibility Report of the Regional Research and Technology Advisor and should be considered qualified Scientific Research and Experimental Development expenditures under the Income Tax Act (Canada) and the Income Tax Regulations. [7]      The evidence disclosed that the appellant had deducted SR & ED expenditures for several previous years. ...

The effect of that is that Standard Life, again according to the Naidoos' son, will borrow the interest payments against the policy, which will again be considered income, upon which Mr. Naidoo will be required to pay income tax, and which will continue to impact his GIS. [5]      The Naidoos' son argues that had they been advised by the insurance company that this would be the result, they could have considered borrowing by assigning the policy to him for example, and he could have borrowed from a bank, without these devastating consequences to his parents. [6]      Counsel for the Respondent appreciated the predicaments, but in reviewing the applicable legislation confirmed (a)        in accordance with section 148 of the Act, the amount of the loans less their adjusted cost base ($35,000 minus $18,443) were properly included in income; and (b)       in accordance with Part 11 of the OAS and the definition of income being a person's income computed in accordance with the Act, the amount of $16,556 included in income for tax purposes was likewise properly included in income for purposes of the calculation of the GIS payments. [7]      The Appellants' position is that they were never advised and had no reason to believe a loan would constitute income, such that it would drastically reduce their GIS under the Old Age Security legislation. ...

She argues where a subsequent order (after April 1997) such as the Third Order makes no changes to a prior order (before May 1997) of the type referred to in subparagraphs 56.1(4)(b)(ii) through (iv), it, the subsequent order, cannot be considered to be an order creating a commencement day under paragraph 56.1(4)(a). [9]      Paragraph 56.1(4)(b) acknowledges the existence of a subsequent order after April 1997, but still lists conditions as a requirement for there to be a commencement day. ... Admittedly this resolve of the issue would raise questions around disputed arrears that I have not fully considered. ...

WTN's right to 20 percent of net revenue from the exploitation of the series applies to exploitation over and above the Canadian telecast rights that are the main subject of the license and in my view this is more in the nature of a sweetener and certainly does not give WTN a 20 percent ownership interest in the production. [15]     The Crown also submits that the License Agreement was not a simple broadcasting license agreement but was a complex arrangement like the type considered in the case of Big Comfy Corp. v. ... In my view, the License Agreement was not a complex hybrid agreement of the type considered in the Big Comfy case and any decision making rights granted to WTN were consistent with its rights as licensee. ...

Collicutt to the joint account, that the Appellant did not access the account, and considered herself to be unable to, and that she and Mr. Collicutt both considered the account, including the monthly credits of the benefit, to belong to Mr. ...

It is the nature of the operation that must be considered. Is it an operation in which services can usefully be acquired separately? ... Tips or the number of clients that a business has cannot be considered as a source of profits for a self-employed worker ...

Hough strongly disagreed with Canada Customs and Revenue Agency's (CCRA) ruling that the Intervenor should be considered as an employee during the period in question. [7]      The Intervenor testified that at first it was to be an independent contract basis but that this changed over time although details of how and when it changed were not made clear. ... As the parties considered that they were engaged in an independent contractor relationship and as they acted in a manner consistent with this relationship, it was not open to the Tax Court Judge to disregard their understanding. ...

O'Connor J. of this Court in De Giorgio, considered this question at paragraphs 9 to 12: 9        The amount of $169,500 was taxed as income of some sort.    ... Counsel for the Minister however contends that the $169,500 should be considered as a shareholder benefit or appropriation as opposed to earned income. 10        After some consideration I am satisfied that the $169,500 reported by the Appellant in 1990 as income from R.E.D.G. qualifies as earned income as defined in paragraph 146(1) (c) of the Act. ...

Finally, I was considered a consultant in private practice for the purposes of the Ordre des ingénieurs du Québec. (11)          I owned all the equipment (computer and other equipment, tools and vehicles) needed to perform my contracts. ... The appellant had been an employee in 1994 and considered himself an employee of the company after 1997 when an employee stock option plan was created. [8]            Applying the tests set out in Wiebe Door, [1986] 3 F.C. 553, I conclude as follows: 1. ...

.; [16]          From reading the above provision, the question to be decided is can a patient, on the recommendation of a dermatologist, that travelling for short periods to a warmer climate to receive direct sunlight, be considered as medical services as used in the above provisions of the Act. [17]          Létourneau, J.A., of the Federal Court of Appeal in Johnston v. ... The question is: Can casual " medical advice " given in a general way to patients and not noted in the patient's records be considered " treatment " or " service " or is this something different? ...