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No. 1720 (QL)). [8]   In this case, to establish the existence of a contract of employment between the appellant and the workers under article 2085 of the Civil Code of Québec, the TCC adopted a “multidimensional approach” and considered a certain number of guiding factors from the common law: the ownership of tools, the chance of profit and risk of loss, and integration into the business. ... Moreover, although the TCC did not make explicit reference to said testimony, the presumption remains that a trial court considered all of the evidence before it, and it is well established that it may prefer the evidence of some witnesses over others (Mahjoub v. ...

These factors do support the fact that he may have also been a resident in Ethiopia in 2013. [50]   The fact that an individual is a resident of another country does not mean that he or she cannot also be considered a resident of Canada (a dual resident).The case law is clear that a party can be a resident in two places at the same time. ... He stated, in the course of his decision, that the ground retained by the Minister was not conclusive, in itself, but that he found that it became conclusive when considered with the other evidence filed, in large part, by the appellant herself. [2] Paragraph 25 of the Notice of Appeal states that this apartment was rented so that the Appellant would have a place to stay when he visited Canada. ...

A different view of the nature of the Minister’s power under Section 47, namely, that it is not subject to the specific provisions of the Act and that the amount of his determination is not subject to review by the Court would lead to such extraordinary results, without any need or justification for them, that they ought not to be considered as having been within the intention of Parliament.’’ ... Both the appellant’s accountants estimated this at $400 a year, and the appellant gave evidence that he considered that amount was correct. ...

He argues that the appropriate sections to be considered are subsections 15(1); 15(5); 6(1); paragraph 6(1)(e); subsections 6(2) and 6(2.2); and paragraphs 6(1)(a) and 6(2)(b). ... The general rules of evidence, including credibility, must be considered by the Court in determining the answers to the questions. ...

The pertinent portion of that subsection reads as follows, Where a corporation resident in Canada has... received a taxable dividend in respect of which it is entitled to a deduction under subsection 112(1)... as part of a transaction or event or a series of transactions or events... one of the purposes of which... was to effect a significant reduction in the portion of the capital gain that, but for the dividend, would have been realized on a disposition at fair market value of any share of capital stock immediately before the dividend and that could reasonably be considered to be attributable to anything other than income earned or realized by any corporation after 1971 and before the transaction or event or the commencement of the series of transactions or events referred to in paragraph (3)(a), notwithstanding any other section of this Act, the amount of the dividend... ... It would have been inordinate for that sophisticated and knowledgeable assembly not to have considered all factors in planning and executing these large, complex transactions. ...

IT-364... suggests the criteria to be considered in the determination of when business commenced: 1. ... It is also clear from the corporate records of MDL that there are no entries therein indicating or suggesting that the payments were considered as being made on behalf of MDL. ...

Canada), [1995] 1 C.T.C. 2809, 95 D.T.C. 121 (T.C.C.) and he made reference to several portions he considered relevant. ... Where a deduction is claimed for “losses” against otherwise imposable income (as is the case here), the support and proof by the taxpayer of the commercially viable base for the “losses” might be more readily considered a requirement. ...

Subsection 13(1) of the Act was considered by D.E. Taylor, a Member of the Tax Review Board, (as he then was) in Andreychuk, supra. ... In my view, the recapture of the excess is merely a counterbalance to what are considered to have been excessive deductions of capital cost allowance on the asset in question that were made in computing the taxpayer’s income for previous years. ...

She referred to an E-File Bulletin issued by Revenue Canada in 1994- Exhibit A-5- which referred to the April 30th filing deadline as follows: All electronically filed returns transmitted on May 2, up to midnight local time, will be considered as being filed on time. ... (transmitter time) will be considered as filed on time provided they are accepted before May 5, 1993. ...

Whether it is open to the plaintiff to move a further motion to add a party or parties by way of joinder or to bring another action is something that may be considered appropriate by the plaintiff and determined before another judge. ... In Noble’s case, many factual and legal issues must be considered and determined by the Court, including Charter issues. ...