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Minister of National Revenue, N.R. 1168, Umpire Marceau rightly considered the service charge amount that the appellant distributed among its employees as part of their earnings, and the notices of assessment were therefore justified. [12] In rendering his decision, the umpire wrote as follows at page 4: [TRANSLATION]... ...

Scott to work overtime at the beginning of his work period. [13] Section 9.1 of the Employment Insurance Regulations reads as follows: "Where a person's earnings are paid on an hourly basis, the person is considered to have worked in insurable employment for the number of hours that the person actually worked and for which the person was remunerated. ...

Analysis [8]      When the evidence as a whole is considered, it is clear that the amount deducted by Mr. ...

It can be seen that the fee of $910 is within $3 of being 10% of these donations. [15]         This evidence, considered with whatever other evidence I had, leads me to conclude that it is more likely than not that Mr.  ...

I would remind her that if that is still her intention, that needs to be attended to before the hearing date and will not be considered sufficient grounds for me as Case Management Judge to adjourn the Appellant’s hearing date another time. ...

The mutual intention of the parties, if there is one, must also be considered, but it must be concretely reflected in the behaviour of the parties in performing the contract (Grimard, paras. 32 and 33) ...

In order to accurately determine whether the result is harsh, the dentistry income for the immediately preceding taxation year and the subsequent taxation year also needs to be considered. ...

  [3]              The Crown submits that the notice of appeal has the same fatal defects that the Court considered in Cassa v The Queen, 2013 TCC 43. ...

The Queen, [5] a case where this Court considered conduct before the Notice of Appeal. ...

  [8]                The Agency’s decision not to exercise its discretion should not be disturbed unless considered to be unreasonable (Lanno v. ...