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These circumstances must be taken into account, but must be considered against an objective "reasonably prudent person" standard ... These circumstances must be taken into account, but must be considered against an objective "reasonably prudent person" standard.   ... Now it is simply an objective standard considered within the entire factual background. ...

Northwood Farm, although not considered to be of a large size, was according to Dr. ... As such, the farm could not be considered to be anything but a sideline business for the Appellants. [46] The Appellants do not suggest that their objective in commencing the farm operation was to replace Seagull Pewter as a source of income. ... One might also mention that all of the properties were purchased with borrowed funds, often considered to be a hallmark of an adventure in the nature of trade. ...

Pinkus had concluded Jody had extremely highly-developed verbal skills with no relative strengths or weaknesses and overall function within at least 1% of the population and was considered to be a Gifted Learner. ... Pinkus had recommended the school as an option to be considered. Following the testing of Jody in November, 1990, there were further consultations with Dr. ... However, even though nearly every receipt of revenue is considered income by the taxing authority, not every expenditure in life is deductible. ...

In instances where the driver's means of financial support is [sic] inextricably bound up with the respondent we are of the view that he cannot be considered an independent contractor. ... The most that can be said is that control will no doubt always have to be considered, although it can no longer be regarded as the sole determining factor; and that factors, which may be of importance, are such matters as whether the man performing the services provides his own equipment, whether he hires his own helpers, what degree of financial risk be taken, what degree of responsibility for investment and management he has, and whether and how far he has an opportunity of profiting from sound management in the performance of his task. ... The subject matter of that appeal was whether or not a worker, Tony Bergen, was employed by the Payor as an employee or was her work to be considered a contract for services. ...

., embassies, NATO, international organizations) may also be considered.   ... As scholarship funds are considered taxable income, you will receive a T4A each year.   ... At paragraphs 28 and 31 of her reasons for judgment she states:   28 […] On rare occasions, it is possible for a scholarship to be considered a salary. ...

According to the appellant's testimony, the result of the private experimental farm status should have been that all outlays had to be allowed and considered relevant for research and development purposes. ... For example, if they added up to $180,000 out of $200,000, I allowed $180,000, then I subtracted the expenditures that could be considered personal, and then if we were left with $150,000, well I allowed $150,000 out of the $200,000. ... The Minister admitted that, in 1993 and 1994, the appellant had engaged in scientific research and experimental development within the meaning of section 37 of the Act for the purposes of his cheese production business. [64]     With respect to the appeal, the matters to be determined for 1993 and 1994 are the categories and amounts of the expenditures made for the purposes of the appellant's scientific research and experimental development. [65]     First, expenditures made in order to acquire or maintain a building do not constitute scientific research and experimental development expenditures under paragraph 37(1)(a) of the Act because an "expenditure of a current nature" within the meaning of subparagraph 37(1)(a)(i) of the Act does not include outlays required for the acquisition of land, an interest in land, or a property on which depreciation may be claimed. [66]     Expenditures for the acquisition or maintenance of a building may be considered as scientific research and experimental development expenditures under subparagraph 37(1)(b)(i) of the Act. [67]     However, subparagraph 37(7)(f)(i) of the Act for 1993 and subparagraph 37(8)(d)(i) for 1994 specifically provide that no capital expenditure made for the acquisition of a building after 1987 may be characterized as a scientific research and experimental development expenditure, unless it is for a "special-purpose building" within the meaning of section 2903 of the Regulations. [68]     At the hearing, the appellant admitted that the building in issue is not a "special-purpose building" within the meaning of section 2903 of the Regulations. [69]     It would be appropriate to reproduce the exact text of the appellant's admission on this point, at pages 84 and 85: [TRANSLATION]             All right, now, the prototype. ...

Caron's challenge was considered by the courts below to have merit and in their view it was in the interest of all Albertans that the challenge be properly dealt with ...   [56]          In a recent case, Ermineskin, the Supreme Court considered the constitutionality, under section 15 of the Charter, of sections 61 to 68 of the Indian Act ... Indians are considered to be a ward of the state. [17] For instance, it should be noted that Indians cannot give security against their property under section 89, as mentioned earlier, and that they are exempt from taxation under section 87 of the Indian Act ...

This would simply mean that I have found that the new factors not considered were not relevant.   9     According to the applicant, the proper question was not whether the Minister had sufficient information to make a decision, notwithstanding the evidence of Mrs. ... Quigley could be termed a principal of Quigley Electric Ltd. and in turn dismissed her examples of special treatment within the company as arising from her personal relationship with the controlling shareholder and not to her employment contract.   13     He concluded by indicating that the factors considered by the Minister, as set out earlier in his reasons, were the relevant factors for his consideration. ... As already mentioned, the Minister assumed in support of his decision the existence of a number of facts obtained by inquiry from workers and the business he considered to be the employer. ...

Second Issue- Capital or Income Transaction Appellant's submission [16]     The Appellant contends that at no time was resale ever considered and maintains that the gain on the sale of the property was on capital account. ... When the Appellant arranged to meet Brewster the next day, July 4 th, for that purpose, the following facts must be considered in the course of determining his intentions. ... He said Bacon, who took the call, told him that Brewster had heard "that permission for subdivision had not been obtained" and that she had been "receiving continued interest from several parties" and asked "have you ever considered putting the property back on the market? ...

The former provision read:           12 (d)    employment of a person in connection with a barbering or hairdressing establishment, where that person (i)          provides any of the services that are normally provided therein, and (ii)         is not the owner or proprietor thereof; [13]     In the E & S Tresses decision, Porter D.J.T.C.C considered the appeal of a company that had set up a relationship with certain hairdressers. ... The fees they paid to the Company were calculated as follows:                         7% to wages                         9% to utilities                         6% to maintenance                         8% to charge cards (they were paid by cheque daily)                         50% to products                         20% to space rental 28         They considered the joint management operation as a sort of co-op. ... In that instance, the driver is considered to be engaged in insurable employment only if he or she is not the owner of more than 50% of the vehicle or the owner or operator of the business or the operator of the public authority. ...