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Livingston, 2008 DTC 6233, at paragraphs 9 and 17:   [9]  The Tax Court Judge determined that in order for subsection 160(1) of the Act to apply, the following four criteria must be met:   1)      There must be a transfer of property; 2)      The parties must not be dealing at arm's length; 3)      There must be no consideration or inadequate consideration flowing from the transferee to the transferor (I would note that the trial judge considered the test to be "No consideration or inadequate consideration flowing from the transferor to the transferee " [emphasis added]: this is a mistaken quotation of the test as cited in Raphael v. ... However, I agree with the Respondent’s submissions that payments made in respect to the mortgage or other expenses related to the property after the transfer date cannot be considered valid consideration because the transferor, Mr.  ...   [44]     Neither can the third mortgage advance, the MasterCard payment of $13,250.00, be considered as consideration for Mr.  ...

With respect to the usual factors required to be considered in such cases, counsel submitted there was control and supervision exercised by Twilley who provided major tools and that Pilnasek had no opportunity for profit and little or no real risk of loss and was not required to make any investment nor to manage any aspect of the work performed ... No. 353; 2007 TCC 362, Hershfield J. considered the appeal of a service provider who- as a chartered accountant- had entered into a written contract with the payor in which he agreed to perform auditing and professional services in relation to loans and grants made by said payor and to do so as an independent contractor who would submit invoices based on a stipulated daily rate with a maximum amount during the contract period based on a maximum number of days. ... While the tests considered above were effectively endorsed in that case, they were applied to what was referred to as the central question in making the required determination which was whether the worker was working as a person in business on his own account. ...

Canada (Minister of Employment & Immigration), [1985] 2 F.C. 263 (F.C.A.) should be considered. ... However, given the nature of the prejudice, the relatively short additional delay resulting from the order, and the other evidence presented to the Judge in respect of the Crown's motion, we are not persuaded that the Judge erred in giving that factor little or no weight. [1]   [14]          At the trial of the matter, Bell J. had considered the prejudice to the appellant, but nonetheless decided:    21      This is not a situation in which the Reply has not been filed because of inadvertence. ...     [7]        The Crown acknowledged today that, given this state of affairs, the assessment could not be considered to have been sent to the taxpayer on June 21, 2004 for purposes of subsection 152(2), nor could that be the day of mailing for purposes of beginning the 90-day period within which to file an objection under section 165 ...

Freud, [1969] S.C.R. 75, at page 82 are therefore a useful starting point:   It is, of course, obvious that a loan made by a person who is not in the business of lending money is ordinarily to be considered as an investment.  It is only under quite exceptional or unusual circumstances that such an operation should be considered as a speculation. …   [38]          Losses suffered from loans made or securities given for the purpose of providing working capital give rise to capital losses and not business losses. ...   [48]          Counsel for the Appellants argued that this intended benefit did not last beyond the fiscal period in 2001 as a result of VTI’s bankruptcy, and so therefore could not be considered an asset or advantage of an enduring nature. ...

If such a school teaches exclusively religion and thereby operates solely for the advancement of religion, payments for students attending that school are not considered to be tuition fees but will be considered as valid donations and, providing the school is a registered Canadian charitable organization, official receipts for charitable donations may be issued for such payments.   ... This question is not clear cut and I considered rejecting it on the basis that it was bordering on a fishing expedition. ...

Traditionally, expenses that simply make the taxpayer available to the business are not considered business expenses since the taxpayer is expected to be available to the business as a quid pro quo for business income received. ... I considered the analysis made by Iacobucci J. in Symes v. Canada, [1993] 4 S.C.R. 695, and held as follows at paragraphs 7 and 8:   (7)  It may be seen from this analysis that the test- any expense that would not be incurred but for the business constitutes a business, not a personal expense- is a test that may be useful but is virtually impossible to apply in view of the variety of choices that individuals may make. ... According to this test, if I interpret it correctly, any expense that must be made by a person in order to report for work will be considered a personal expense. ...

The Minister disallowed input tax credits (ITCs) related to these amounts that were considered to be personal expenses ($3,279.75 in ITCs disallowed), and imposed the corresponding interest and penalties ... Even though his audit was not primarily based on the same issue and he had very little information, he decided not to include a taxable benefit for the use of the vehicles; although the distance travelled between home and work is considered personal use, it was very negligible in his opinion, given the total kilometrage travelled for work.  ... He considered, without further verification, that the vehicles were used for commercial purposes over 90% of the time in the years preceding 2002 ...

Sweet considered the proposal even though there was no financial benefit to Sweet in terms of differential spread between the interest rates and the Notes or other monetary consideration. ... Sweet considered its own interest. The fact that a large amount of money would flow through its own bank account was attractive because it would give the appearance that Sweet dealt in large dollar figures. ... (affirmed by the Federal Court of Appeal on different grounds at 2007 D.T.C. 5199):   … The fact that the parties considered that they had entered into a mutually beneficial relationship when, at the same time, they were pursuing their own individual interests and were free, without either of them being controlled by the other, to enter or not enter into that relationship means they were dealing with each other at arm's length as a matter of fact ...

  [44]          In my view, the SPBG cannot be considered a mandatary of the producers because it is not subject to their direction and control, but, rather, must act in compliance with ARMAFFP and the regulations thereunder ... The following amounts are deducted:   ·         The transportation costs withheld from the gross selling price of the wood are considered marketing costs under section 3 of ARMAFFP ...     [48]          In my view, these costs result from services that cannot be considered the supply of tangible personal property, because all the services are prescribed by regulations aimed at regularizing and facilitating the coordination of the production and sale of wood on the Gaspé Peninsula. ...

If there is some evidence of an event that will probably occur in the future that would suggest that the debt is collectible on the happening of the event, the future event should be considered. ...   [31]     It would be false to claim that the debt was too recent to be considered a bad debt. ... I therefore do not accept the Respondent's claims and I consider that the loss cannot be considered nil under the terms of subparagraph 40(2) g)(ii).   ...