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  [22]     The Federal Court of Appeal considered a similar situation in Rockwood v. ...   [25]     It must be noted that, in exercising his discretion, the Minister considered a number of factors, some of which are:             1.       ...

Beyond these amounts, which have been allowed (see table above), I do not allow the additional amounts sought by the Appellant. [38]     The final issue is whether a proportion of a painting's purchase price of $13,104 can be considered a business expense. ... Class 8 is considered the "catch-all" class because it covers tangible capital property that is not specifically excluded by the exceptions listed under Class 8 or by Regulation 1102. ...

And why aren't they considered part of the ship's crew?   A.        ...   [16]     In paragraphs 14 and 15 above, I considered only the test of "control". ...

It reads: WORKMAN'S COMPENSATION BOARD             Note that because at the end of your shift you pay us (as opposed to being paid by us), you are considered self-employed. ... Apparently, he understood at the time that he was engaged that he would be considered to be an independent contractor. ...

She considered it to be an investment in which her father and step-mother could expect money over and above the payments when the business got profitable. ... The father did not have any intention, at the time of the making of the loan, of obtaining income from it, at least to the extent that one could have considered it to have been commercial in nature. [67]     As in Blanco, supra, the Court has great sympathy for the taxpayer but cannot ignore the facts or disregard the failure of the Appellant, in establishing on a balance of probabilities, that the purpose of the loan was to gain or produce income. [68]     Regretfully, the appeals will have to be dismissed, with costs to the Respondent, on the basis of one counsel only. ...

Sirkis gave evidence that he considered that the notice of confirmation sent to Ms. ... The Minister of National Revenue has considered the reasons set out in your objections and all the relevant facts. ...

., contends the respondent, unless the Minister has not had regard to all the circumstances of the employment (as required by subparagraph 3(2)(c)(ii) of the Act), has considered irrelevant factors, or has acted in contravention of some principle of law, the court may not interfere. ... Wrights' Canadian Ropes Ltd., contends the respondent, unless the Minister has not had regard to all the circumstances of the employment (as required by subparagraph 3(2)(c)(ii) of the Act), has considered irrelevant factors, or has acted in contravention of some principle of law, the court may not interfere ...

Consequently, many other factors may be considered in determining whether the employment was performed under a contract of service ...   [11]     There is a trend in the case law which holds that a misrepresentation of reality made for the purpose of taking advantage of the Act means that the employment cannot be considered as having been performed under a contract of service. ...

  [11]     In a thorough and well-researched argument, the Appellant referred to a number of cases and considerations considered to support the conclusion that Janet was an independent contractor. ... She considered herself an employee and when asked to work, she did as she was told, although she clearly stated that she felt she had the freedom to refuse work. ...

The test to follow in determining this issue was set out in the oft-cited Wiebe Door [7] case, the four factors to be considered being control, ownership of tools, chance of profit and risk of loss. ... As the parties considered that they were engaged in an independent contractor relationship and as they acted in a manner that was consistent with this relationship, I do not believe that it was open to the Tax Court Judge to disregard their understanding ...