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If, on the other hand, the surrogatum principle relates only to the nature of the payment as capital or income, then there is an argument that the legal costs and $135,000 OMB costs were in fact in the nature of capital (only deductible as a result of the application of paragraph 20(1) (cc)), and consequently, the settlement amount likewise should be considered capital and therefore not on income account and not taxable ... For tax purposes, damages or compensation received, either pursuant to a court judgment or an out-of-court settlement, may be considered as on account of income, capital, or windfall to the recipient. ...

In fact, he admitted that the vehicle had been considered a write-off, and that it had to be thoroughly checked by the Société de l’assurance automobile du Québec before it could be licensed in the province ...   [44]          Indeed, the alignment, tire replacement, shock absorber and brake-related expenses can sometimes be considered regular maintenance expenses, but when they are incurred to bring a vehicle up to Quebec's roadworthiness standards, it is another matter entirely ...

(admitted)   (c)               The Appellant hired 60 salaried employees, and 40 workers that it considered to be self-employed representatives. (admitted)   (d)              The Appellant considered the five Workers in the case at bar to be self‑employed representatives because they accepted an offer to that effect from the Appellant. ...

He also indicates that he had the day-to-day care of both children and considered himself the person primarily responsible for their care and upbringing for the periods they were with him ... All things considered, residence implies a certain constancy, a certain regularity or else a certain permanence according to a person’s usual lifestyle in relation to a given place and is to be distinguished from what might be called visits or stays for specific purposes or of a sporadic nature. ...

Counsel for the Appellant acknowledged that the legal fees that were incurred in 2002 could not be considered as part of this appeal as the 2002 taxation year is not under appeal. ... Minister of National Revenue, 2003 FCA 400; 2003 D.T.C. 5735; [2004] 1 C.T.C. 293:   18        Conversely, the expenses incurred by the payer of support (either to prevent it from being established or increased, or to decrease or terminate it) cannot be considered to have been incurred for the purpose of earning income, and the courts have never recognized any right to the deduction of these expenditures (see, for example, Bayer, supra) ...

In order to resolve the question before the Court as to the status of the 91 workers, which question has been variously characterized in the jurisprudence as fundamental, central and key, the total relationship of the parties and the combined force of the whole scheme of operations must be considered.  ... While there is no question that that is an element of control, I have considered whether there has to be absolutely no control for the worker to be constituted an independent contractor or whether it is a matter of weighing the controls as opposed to the lack of controls, and I have decided that the law is more consistent with the latter. ...

  [20]     Finally, the farm’s profitability, both actual and potential, must be considered. ... Thus, the criterion already examined in these appeals, namely time spent, capital committed and profitability must be considered. ...

Moreover, he claims that the losses in 2003 and 2004 from the provision of these publicly traded shares in those same years were considered as business gains and losses because he operated an investment business during those years as shown by the registration statement he produced.   ... On the contrary, the result of an operation is considered a business income (or loss) when the operation is related to a business concept, speculation or a commercial business or project ...

  [30]     There is nothing in the evidence from which I could conclude that in conducting that analysis the Minister had regard to irrelevant facts or placed excessive or inappropriate weight on the various factors considered. ... Those are objective facts, in addition to which the numerous general and often confused explanations, and the fact that witnesses were not called (co-workers, accountant, etc.) must also be considered. ...

., C M J Storage Ltd. and Codiac Drilling & Boring Ltd. can rely on section 156 of the Act since, according to the Minister, those appellants cannot be regarded as “specified members” of a “qualifying group” because they cannot be considered “closely related” corporations pursuant to section 128 of the Act ... In addition and as already alluded to, the Minister argues that the appellants Goldsboro, Martin, Pine Glen, Rockport, Bend, C M J and Codiac cannot rely on section 156 of the Act since none of those corporations can be regarded as “specified members” of a “qualifying group” because they cannot be considered “closely related” corporations pursuant to section 128 of the Act ...