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Many cases have been cited on the rules, as they have evolved over the years, concerning the question of what an independent contractor is, and the various tests that are now considered applicable. It is interesting to note that, as far back as 1924 in Performing Rights Society, Limited v Mitchell and Booker (Palais de Danse), Limited, [1924] 1 KB 762 at 767, the court, although still maintaining a great deal of reliance on the control issue, acknowledged that this circumstance is only one of several to be considered, although it is usually of vital importance. ...

The danger or otherwise of association had been considered. Silver said that when the trusts were set up, the Alliance partnership had not been thought of. ... I refer particularly to subparagraph 138A(3)(b)(li). 2 +Schedule A to Exhibit A. 3 JBy virtue of subsection 39(4) of the Income Tax Act. 4 *Alpine Furniture Co Ltd v MNR, [1969] 1 Ex CR 307 at 319; [1968] CTC 532 at 543; 68 DTC 5338 at 5345. 5 tDumoulin, J suggested that to be a proper test in Doris Trucking Co Ltd v MNR, [1968] 2 Ex CR 501 at 505; [1968] CTC 303 at 307; 68 DTC 5204 at 5207. 6 *l have also considered the following: Jordans Rugs Ltd et al v MNR, [1969] CTC 445; 69 DTC 5290; Holt Metal Sales of Manitoba Ltd et al v MNR, [1970] Ex CR 612; [1970] CTC 144; 70 DTC 6108; Dominion Freehold Ltd v MNR, [1971] CTC 523; 71 DTC 5261. ...

Sales and administrative problems arose concerning the six or seven men who were employed by Vancouver Fancy Sausage Co Ltd as jobbers or salesmen precisely because the jobbers considered that they were employees of the company and, as such, should be entitled to rights and privileges of employees. ... Furthermore, Mr Wimmer considered that the union of salesmen was ineffective because of the nature of the salesmen’s work which defies supervision. ...

He says that at one time the taxi operators considered forming their own insurance company, but this was an unsuccessful venture, and I don’t think that there is a taxi operation in the country with a large number of vehicles that has not, annually, at least considered the prospect of becoming a self-insurer rather than pay the premium demanded by the insurance company. ...

Justice Walsh stated at page 5174: “This section is a general one, however, under the heading ‘Tax Evasion’ and I therefore believe it is necessary in any given case whether the company was merely incidentally gaining a tax advantage as the result of setting up a bona fide pension plan, or whether it would not have considered setting up this pension plan but for the tax advantage to be gained as a result thereof, and in the latter event Section 137(1) would be applied. ... A statement was made by my friend that depreciation may not be the type of loss considered under Section 137(1). ...

Even though section 13 of Exhibit A-1 cannot be considered strictly legal, it nevertheless constitutes incipient written evidence that the intention of the de cujus and Crown Life was to make, not the insured or his heirs, but W H Genest Lumber Enrg beneficiary of the insurance policy. ... There is no evidence to indicate that the legal heirs of the de cujus considered themselves the beneficiaries of insurance policy No 566034 or that they objected to the cheque for $34,511.13 being made out jointly to W H Genest Lumber Ltd and the bank. ...

The evidence of the auditor Mr Burstein is that the said loan was not included as a bad debt in the financial statements of the appellant company because it was still considered at that time to be a current and collectable account. ... He therefore considered all these loans to be adequately secured and felt that it would not at that time have been good accounting practice to set up a reserve, which would unquestionably, in his mind, have been challenged by the taxation officials. ...

(d) Subsequently, an unsolicited offer for the subject lands was received by the Appellant and his co-investors, which was considered reasonable and was accordingly accepted. ... He knew that North Vancouver had an unfortunate history of highrise building, but the location he had in mind on which to build the 108- suite apartment block was in front of a city park, guaranteeing a majestic and unobstructed view, and he considered it a perfect site on which to erect such a building. ...

I have observed him in the witness-box and have considered his demeanour in answering questions. I have considered the considerable interest he has in the outcome of this appeal. ...

A photocopy of this agreement is annexed hereto, and is to be considered an integral part thereof to have legal effect as if herein quoted in extenso. ...