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Upon examination of the appellant's witness for discovery, three letters written by the witness to the respondent became the focus of counsel's questions. 4 At pages 57-58 of the Appeal Book the following exchange appears:          And you explained to us, in the letters, that these are considered proscribed [sic] shares because of the attachments to the shares, as detailed in the 1991 share offering. ... In a further letter of January 26, 1994, the witness stated:          The Department has reviewed and considered Lumberton's submission and has advised us that there is to be no change to our December 1993 proposal.          ... The shares are considered prescribed shares because of the attachments to the shares, as detailed in the 1991 Share Offering, and are as follows:              1) One lifetime playing privilege at Palmer Bar Golf Course, when operational.              2) 5000 common voting shares of Provident Ventures Corporation.              3) Option to purchase one-quarter acre building lot at Palmer Bar Golf Course, when operational.              4) 0.7% interest in Grassy Pipeline.          ...

Why should monies put indirectly into the "project" not be considered part of that adventure, given that had they been put in directly they would be considered part of the adventure; or put another way, why should the introduction of an intermediary affect the nature of the monies from being on income account to being on capital account? ... As stated in Freud: 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 ...

It is the appellant’s position that, had the Judge properly considered the oral evidence, he could only have reasonably concluded that the loans were made to Whitesand and not to Mr.  ... It is also clear from a reading of the Judge’s reasons that he considered both the documentary evidence and the oral evidence before him. In particular, the Judge considered the following:-           all of the cheques were made out to Mr. ...

The whole life insurance policy that was then in force cannot, in our opinion, be considered as the continuation of the term policy. ...

Since she was not subject to removal until her application had been considered, she enjoyed a de facto status as a protected person. ... Such is the case here. [18]   The same reasoning applies in response to the appellant’s second argument, namely that she should be considered at the very least a “temporary resident” within the meaning of the IRPA. ... Did the Judge exceed his jurisdiction in sending the matter back to the Minister so that taxpayer relief in the form of a waiver of any applicable interest and penalties and a remission of taxes may be considered? ...

Akanda, in its motion, also requested that these Judgments be set aside (which could only be considered if the extension of time to make the application was granted). [2]   For the reasons that follow, I would allow this appeal. ... No. 37, 2007 FCA 41, at paragraph 32. [18]   One of the cases relied upon by this Court in relation to the factors that are to be considered in an application for an extension of time was Canada (Minister of Human Resources Development) v. ... The four factors that are considered by the Chief Justice in this case are the same four factors identified in the cases referred to above, but the facts that are discussed in relation to these four factors are not the facts that are relevant in this application for an extension of time. ...

The TCC judge properly considered Fiducie ’s deed of trust in his analysis of de jure control and correctly considered, in its analysis of de facto control, the three agreements pursuant to which Public CO2 exercised control over the appellant (Memorandum of the Crown at paras. 27, 28, 37). ... The exercise of either of these types of control by Public CO2, if applicable, disqualifies the appellant from the CCPC status. [23] The difference between these two tests is limited to the range of factors that can be considered in determining who controls a given corporation (McGillivray at paras. 47-48). ... [25] In support of its appeal, the appellant maintains that Fiducie’s deed of trust should not be considered in the de jure control analysis because it is a document external to the corporation. ...

As noted in Royal Winnipeg Ballet at para. 64, the relevant factors must be considered “in the light of” the parties’ intent. ... This, the appellants argue, is a factor which should have been considered in determining the workers status as independent contractors. ... Rather, as noted above, it is the combined force of the whole scheme of operation which must be considered. ...

As all of the respondents finally agreed to all of the transactions, I have not considered it necessary for the purposes of this appeal to identify the role of particular individuals ... She considered that any other approach would undermine the object of subsection 245(3) ... If Justice Campbell had considered this point, she would have been compelled to conclude that the primary purpose of those transactions was to obtain the tax benefit ...

There was evidence that some of Thermaray’s customers may have considered Mr. ... He alleges that Justice Campbell ignored relevant evidence suggesting that the appellant was an independent contractor, and considered facts not relevant to the Wiebe Door test. ... He argues that Justice Campbell considered irrelevant factors, noting that the appellant ran the Thermaray office as backup when his father and brother were absent, that he met with company clients, and that he received nearly identical pay to his brother for several years ...