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However, if a driver is waiting at home, the hours of waiting shall be considered off-duty hours even if they are paid. ... Hours allowed for breaks, meals, leave, vacation, and ferry crossings shall be considered off-duty hours. [7]      Page 32 of this pamphlet reads in part as follows:           [TRANSLATION] Temporary release of drivers from their responsibilities The Regulation provides that hours of waiting shall be considered hours of work. ... Cases considered ·         Chisholm v. Canada (Minister of National Revenue- M.N.R.), [2001] T.C.J. ...

If anything, the Officer should have considered the financial support the Applicant’s family provides as a positive factor. ... JUDGMENT in IMM-1253-19 THIS COURT’S JUDGMENT is that the application for judicial review be granted and the matter be considered anew. ...

Canada, supra, and later in Le Livreur Plus, supra, that the criteria considered in these common law decisions may also be considered in the context of Quebec law. ... The Respondent admitted that she considered herself to be an independent contractor. ... Dufresne-Laroche considered himself to be an independent contractor. He so considered himself because he had to issue invoices. ...

She issued a communiqué (Exhibit A-1) explaining the role of the business and the conditions of employment of Serge Laverdière, who was considered a self-employed worker. [15]     Carmen Vaillancourt testified that she had been working for the payer since 1998 in the Québec region; her duties were to find the work locations in shopping centres and banks. [16]     She found locations for the worker Serge Laverdière. ... A box on the form (Exhibit I-3) is reserved for the appellant to make comments on the worker's performance. [33]     Based on the aforementioned facts, there was sufficient control over Serge Laverdière's work for him to be considered an employee. ... Cases Considered 671122 Ontario Ltd. v. Sagaz Industries Canada Inc., [2001] 2 S.C.R. 983 Wiebe Door Services Ltd. v. ...

  [126]    The c ases considered by the Court are cited in the Appendix.   ... Birrell, (1931) 16 T.C. 200 – considered.   Associated Investors of Canada Ltd. v. ... C.A.) – considered.   No. 81 v. Minister of National Revenue, 1953 CarswellNat 36, 8 Tax A.B.C. 82 (Income Tax Appeal Board) – considered.   ...

The Minister, however, submits that subsection 152(4.3) permits the Minister to reassess only to the extent that the reassessment following the decision can reasonably be considered to relate to a change in the taxpayer's balance for the years in question. ... The reassessment for 1985 disallowing the repayment of the loan could reasonably be considered to relate to the change in the balance for 1983 and 1984. ... The reassessment requested by Sherway for 1989-91 cannot "reasonably be considered to relate to the change in the particular balance of the taxpayer for" 1987-88. ...

Such an act cannot be considered to be a “voluntary re-availment of protection” and will not deprive a person of refugee status. 121. ... On the other hand, obtaining an entry permit or a national passport for the purposes of returning will, in the absence of proof to the contrary, be considered as terminating refugee status. ... Rather, the RPD considered whether the actions of the Applicant herself met the three-part test of reavailment, which test does not distinguish between state and non-state agents of persecution. ...

Although “ordinary” shareholder agreements and other external documents generally should not be considered in assessing de jure control, a unanimous shareholder agreement (“USA”) is a constating document and as such must be considered for the purposes of this analysis.  ... C-44   (the “ CBCA   ”)), is to be considered a constating document for the purposes of the de jure control inquiry.   ... Rather, the dispute is as to which factors may be considered in assessing de jure control.  ...

Therefore, in keeping with the above decisions, this factor will not be considered in assessing the costs of the Respondent. [15]   Thus in light of the Court’s rule 401 (1) discretionary powers and as outlined by the assessment officers in Latham v. ... Canada, the assessable services claimed under items 21 (a), 25, 26 and 27 are considered both reasonable and necessary to advance the conduct of the proceeding and Her Majesty the Queen’s motion to quash the appeal; they are allowed as claimed. The claimed disbursements relating to the photocopying of the motion to quash are equally considered reasonable and necessary, the quantum sought is allowed as claimed. ...

Ignorance of the law cannot be considered for a request to cancel the tax on excess RRSP contributions. ... In Connolly v Canada (National Revenue), 2019 FCA 161 [Connolly], the Federal Court of Appeal considered the application of subsection 204.1(4) of the ITA in respect of the first branch of the test, reasonable error. … reasonableness will turn on an objective assessment of all the relevant evidence. ... Given this obligation, it is difficult to see how a taxpayer’s ignorance about the fact that RRSP contributions are subject to a limit could be considered reasonable. ...