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It may well be that these Draconian measures are considered necessary pour encourager les autres. ... Other factors to be considered are good relations with employees, favourable commercial contracts, franchises, good financial relationships and finally good management.         ...

.:   [3]         In connection with the control which characterizes master-servant relations in a contract of employment, and thus the relationship of subordination required between the employer and employee, the Tax Court of Canada deputy judge considered inter alia the following facts:  ...   ...   [68]      Furthermore, the plaintiff himself considered he was a self-employed worker deriving an income from a business in his 1997, 1998 and 1999 tax returns ...

As relayed earlier, the dollar and filing arrears which have developed on both accounts make for an unacceptable situation and we will expect to see matters rectified in the very near term, otherwise other enforcement action, not excluding legal action, may well have to be considered and implemented.   ... Whether an individual is an inside or outside director will impact on the application of the standard of care, although there are several other factors to be considered. ...

  [7]      Counsel for the Respondent has argued against these findings respecting the application of paragraph 8(1)(a), but before dealing with his arguments, the following brief description of the facts leading to the civil dispute will be helpful in terms of providing the context in which paragraph 8(1)(b) is being considered. ... This suggests that the claim was not considered as a claim in respect of employment which in turn suggests that the Respondent did not accept that the Appellant was an employee of the party sued for wages and wrongful dismissal. ...

The Notice of Confirmation reads as follows: [translation] NOTICE OF CONFIRMATION BY THE MINISTER The objections you filed with respect to the income tax assessments issued for the 1995 and 1996 taxation years have been carefully considered, in accordance with subsection 165(3) of the Income Tax Act. ... In this respect, I feel that the Minister was justified in disallowing the excess expenses totalling $1,895.50, which the Appellant himself considered to be associated with the $8,000 research grant, even though he reported this amount as professional income. ...

Bourdages explained that the members were considered self-employed until the late 1980s. ... This caused problems for certain workers, who had considered themselves self-employed and had claimed deductions on their tax returns accordingly. [13]     Claude Fettaya, the president of Intervener Géo Tours Inc., testified that the Appellant did not return at least one of his calls offering him a tour. ...

By letter, Exhibit A-5, the Appellant was advised that pursuant to section 9.1 of the Employment Insurance Regulations 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. ... It is clear from the provisions of section 2 of the Insurable Earnings and Collection of Premiums Regulations, Part 1, that in order for an amount to be considered to be earnings for insurable employment the amounts have to be paid to the person by the person's employer in respect of that employment. ...

Paragraphs 45 and 46 of her reasons read: ARREARS: [45]       1999 Support-Related Amounts Payable- Having considered the evidence, I estimate that in 1999, Mr. ... It is paid to the appellant to enable her to cover her living expenses. [14]     The meaning of "allowance" was considered by the Supreme Court of Canada in Gagnon v. ...

In his view, the accused must prove six elements:   (1)        that an error of law or of mixed law and fact was made; (2)        that the person who committed the act considered the legal consequences of his or her actions; (3)        that the advice obtained came from an appropriate official; (4)        that the advice was reasonable; (5)        that the advice was erroneous; (6)        that the person relied on the advice in committing the act.   ... This aspect of the question must be considered from the perspective of a reasonable person in a situation similar to that of the accused. ...

All three sales are considered to be current to the effective date and no adjustment to their sale prices was required.   ... Sales 1 and 2 are considered to be inferior to the subject. The subject’s estimated value must therefore be above the highest price indicated by these two sales, in this case, above $120 per square foot. ...