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This salad was not sold by Market Fresh on a zero-rated basis but was considered a salad subject to the exception to basic groceries set forth in subsection 1(o.1) of Part III of Schedule VI of the Act. [4]            The quantities of the ingredients in a salad kit were determined by Market Fresh's employees by mixing them together and assessing which combinations produced the best result. [5]            The Appellant Companies submitted as evidence a survey of its customers in which they asked whether the customers considered the product a salad or the ingredients to make a salad. ... In reviewing the list, two themes become evident as to what type of foods are not to be considered basic groceries: snacks or junk food, including anything that most people would find not particularly healthy; and foods intended to be eaten immediately after opening or removing the packaging. ... As such, the kit itself cannot be considered the salad. [14]          The Respondent's counsel presented a number of cases dealing with the concept of multiple versus single (compound) supply. ...

I considered the analysis made by Iacobucci J. in Symes v. Canada, [1993] 4 S.C.R. 695, and held as follows at paragraphs 7 and 8: (7)      It may be seen from this analysis that the test- any expense that would not be incurred but for the business constitutes a business, not a personal expense- is a test that may be useful but is virtually impossible to apply in view of the variety of choices that individuals may make. ... According to this test, if I interpret it correctly, any expense that must be made by a person in order to report for work will be considered a personal expense. ... The expenses that were claimed, as corrected in Exhibit A-2, may be allowed. [19]     As to the advertising and promotion expenses indicated in paragraph (q) of the Reply, the corrections to Exhibit A-2 made by the appellant seem reasonable on the whole and must be allowed. [20]     Counsel for the appellant raised the issue of the calculation of depreciation in which periods prior to the normal assessment period were considered. ...

According to that decision, a taxpayer must seriously and carefully examine the position and financial position of his business and honestly and reasonably determine that a debt is uncollectible at the end of the fiscal year, in a pragmatic and business-like manner. [1] [24]     To determine whether a debt must be considered uncollectible, the onus is on the taxpayer to do his own analysis in his capacity as a prudent businessman. ... M.N.R.: [2] For the purposes of the Income Tax Act, therefore, a bad debt may be designated as the whole or a portion of a debt which the creditor, after having personally considered the relevant factors mentioned above in so far as they are applicable to each particular debt, honestly and reasonably determines to be uncollectable at the end of the fiscal year when the determination is required to be made, notwithstanding that subsequent events may transpire under which the debt, or any portion of it, may in fact be collected. ... For there to be a deemed disposition under subparagraph 50(1)(b)(iii), what is sufficient is that the expectation that the corporation will be dissolved or wound up be reasonable and that the chance that it commences or resumes to carry on business be nil. [38]     That point was considered by Judge Archambault of this Court in Jacques St-Onge Inc. v. ...

In view of the appellant's salary and cheques obtained as part of his wood-cutting business, the auditor considered all the deposits whose source could not be explained to be unreported income, whereas Mr. ... With regard to the factors that should be considered, he relied on the decisions in Venne v. ... Fortin gave the appellant the benefit of the doubt by excluding the amounts of all the deposits of $1,000 or less from the total of what the auditor had considered as unreported income. ...

Having received two unsolicited offers from major real estate developers known in the Victoriaville region, namely an offer for $150,000 and another for $180,000, he had calculated the average and considered that that was the actual fair value of those lots. ... I refer in particular to the soil quality, the servitude prohibiting access, the proximity of access routes and the prohibitive infrastructure costs. [46]     The appellant's lots had obvious good qualities which were not considered at all. I refer to the fact that they were identifiable, that they were near access routes, that, as a result of their location, they were more likely to be developed than lots at the extremities of the area considered. [47]     The expert Lortie dismissed out of hand some undeniable facts, namely that certain lots had been the subject of mortgage guarantees. ...

Judge Teskey held that vitamins and supplements could be considered as drugs, medicaments, or other preparations or substances within the meaning of the paragraph because they were prescribed by a physician and were required to sustain the taxpayer's life. ... Her Majesty the Queen, 2001 CarswellNat 1498, Judge Mogan- Tax Court of Canada- considered paragraph 118.2(2)(n) of the Act in the context of an appeal concerning medical expenses in which many of the required indicia of the provision were at issue. ... In that matter, Bowman A.C.J.T.C. considered the appeal of a taxpayer who was required to construct a new home which would be free of environmental and other problems that caused her daughter's medical condition. ...

It was a kind of bonus or premium or simply a benefit. [27]     The many questions put to Denis Otis when he testified revealed that he considered the appellant to be an employee subject to the decree because his residence was not in the Québec area. In other words, the Québec area, where the appellant worked, was considered to be the location of a job site far from the appellant's place of residence in Notre-Dame-Des-Bois. [28]     That was a rather liberal, not to say highly flexible, interpretation of the decree. ... Hypotheses, generalities and even customs have nothing to do with the factors that must be considered to dispose of the appeal. [48]     Theoretically, the appellant had no contractual or formal guarantee with regard to the duration of his employment. ...

The Respondent’s analysis is that my judgment was about $5,400 (in income inclusion) less favourable to the Appellant than the 2010 offer, and consequently, the offer should not be considered in determining costs. ... I conclude this creates some additional work beyond what might be considered the norm of civil litigation, though not so significant as to justify substantial costs.   ...   [24]          With respect to costs before the 2010 offer, I tackle this from the perspective of the number of taxpayers who may have considered this as a test case. ...

  [38]          What constitutes a "contract of service" has been considered by the Courts many times, often in the context of distinguishing the relationship from a "contract for service". ... To formulate a decision then, the overall evidence must be considered taking into account those of the tests which may be applicable and giving to all the evidence the weight which the circumstances may dictate.   ... In recognition of the fact that she considered herself to be an employee of the Appellant, she filed a Notice of Intervention with the Court Registry on July 13, 2009. ...

The issue raised here has been considered by this Court, the Federal Court of Appeal and the Supreme Court of Canada and the law with respect thereto is well settled. ... Nahwegahbow’s employment income was considered as being taxable. It had not been for the previous years. ... Nahwegahbow had held, and his income was considered taxable by this Court ...