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The role of the parties’ intention has also come to be considered a factor, obviously only when that intention is mutual. ... Asare-Quansah made it clear that at no time did he intend to be an employee and always considered himself an independent contractor. ... Asare-Quansah considered him to be an independent contractor. Excerpts of the contract dated August 21, 2007, read as follows:   …   The following Letter of Agreement covers our shared contractual responsibilities for the design and development of SCS1837 Financial Literacy for Non-Financial Executives ...

For instance, childcare work can be considered casual and is therefore not insurable. ... To the extent that the direct evidence of the facts is not considered sufficiently probative (e.g., because of the limited number of instructions), these facts might be treated as indicia to be considered with the other indicia described below. ...

Clause 12 also sets out various situations considered equivalent to withdrawal from the business by a shareholder, in particular termination of a shareholder's employment contract for any reason whatsoever ... According to counsel for the appellants, the corporation intervened in the November 10, 1995, transaction as a party to the agreement merely to agree to the suspension of the agreement, an action that cannot be considered as a transfer of assets ... Kéroack to the six appellants in the present case, can definitely be considered an indirect means of transferring to the appellants the benefit they could have obtained had the agreement not been suspended. ...

Robichaud stated that, if the appellants in the other two cases had received the cheque directly, as in Bernadette Ferron's case, she would not have considered the Department to be the deemed employer. [27]     In Wiebe Door Services Ltd. v. ... Sagaz Industries Canada Inc., 274 N.R. 367, the Supreme Court of Canada upheld the application of that test in determining whether a person is considered to be self-employed or an employee. ... Taking as a whole the tests that must be considered, I have concluded that the relationship between the parties in these three cases was governed by a contract for services and not a contract of service. ...

The appellants start from the premise that paragraphs 96(1)(a) and (c) require that a partnership be treated like a "separate person" and that each "partnership activity (including the ownership of property)" be considered as if it were "carried on by the partnership as a separate person" for the purposes of calculating income tax. ... Even though section 96 requires that ITOLP be considered as a "separate person" for income tax purposes, this concept of personhood is artificial and limited. ... Even if ITOLP were to be considered a person, the appellants point out that paragraph 69(1)(a) only applies to acquirers that are "taxpayers". ...

Appellants' counsel argued that the Appellants' realization as a result of the operation of the Income Tax Act is not the factor to be considered. ... (e)            Finally, respondent's gain cannot properly be considered as having arisen fortuitously. On the contrary, uncontradicted evidence shows that it is the result of a carefully considered plan executed as conceived. ...

When the time came to close one of these purchases, Davies was unable to pay the purchase price, and the Appellant paid it from money that he had borrowed, secured by a second mortgage on his home. [2] They both considered that the money spent to purchase these properties was in the nature of a contribution of capital to the Partnership, according to the Appellant's evidence. [6]            The evidence includes a cheque ledger for a bank account at the Toronto-Dominion Bank in the name of "White Family Partnership", bank statements for the period between December 29, 1989 and December 31, 1990 for an account in the name of "White Family Partnership" at the Bank of Nova Scotia, and unaudited financial statements for the three years ending December 31, 1989, 1990 and 1991 for "the White Family- Joint Venture", which the Appellant testified was in fact the Partnership. ... Davies were also to be considered members of the Partnership, as they were contributing land to the project. ... In fact, the Appellant did not personally have a business that could be considered a source of income against which legal expenses might be charged, at the relevant time. ...

The Canada Revenue Agency considered the combined reported income of Mr. ... Sawh considered that these amounts were unreported revenue of the partnerships and proposed to add 50% of those amounts to Mr. ... The Queen [5], the Federal Court of Appeal considered what was required of the Minister in order to discharge the onus with regard to the reassessment beyond the statutory period and the imposition of gross negligence penalties in the case of a net worth assessment. ...

Therefore, the elements of control in this case cannot reasonably be considered to be inconsistent with the parties' understanding that the dancers were independent contractors.   67. The same can be said of all of the factors, considered in their entirety, in the context of the nature of the activities of the RWB and the work of the dancers engaged by the RWB. ... Therefore it seems to me that “in keeping with the approach set out in Royal Winnipeg Ballet ”, the relevant facts in this case, as determined by the factors as set out in Wiebe Door and Sagaz, would have to more strongly indicate an employer-employee relationship than did the facts in the case of the Royal Winnipeg Ballet in order for Indu Rooprai to be considered to be an employee. ...

The question that must be considered now is how important they are under civil law. ... No. 749, (1999), 249 N.R. 1, the fact that the contractor had to use expensive special detection equipment supplied by the client to check and gauge toxic substance detectors was not considered to be sufficient in itself to transform what was a contract for services into a contract of employment.   43     In short, in my opinion there is no antinomy between the principles of Quebec civil law and the so-called common law criteria used to characterize the legal nature of a work relationship between two parties. ... He wrote the following:   12     As already mentioned, the Minister assumed in support of his decision the existence of a number of facts obtained by inquiry from workers and the business he considered to be the employer. ...