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Hull were in a common-law relationship for at least one year prior to his death (at paras. 35, 38). [7]   In reaching this decision, the General Division considered the factors indicative of a common-law conjugal relationship articulated by the Federal Court in McLaughlin v. ... It also considered Mr. Hull’s sale of his share of the family home to Ms. ... Perez’s appeal on the grounds that the General Division had observed the principles of natural justice and considered all of the evidence before it. [10]   On the first issue, the Appeal Division considered that Ms. ...

The Minister then considered the financial hardship of the appellant and found that its corporate finances did not show any threat to the continuity of the business or to the employment of the employees. ... The “burden is on the party challenging the decision to show that it is unreasonable” (Vavilov at para. 100). [12] Upon review of the record, I am satisfied that the Minister considered all of the relevant factors, as well as all of the appellant’s evidence and submissions. ... Therefore, this is not an argument that may be considered on judicial review, where the focus of the inquiry is on the reasonableness of the Minister’s reconsideration decision (Oleynik v. ...

Again it is the situation as of 1975 and 1976 that must be considered. ... The present trust deed is also readily distinguishable for the same reasons from that considered in Gartside et al v IRC (supra). ... Kerr, DJ:—I have considered the reasons for judgment of the Chief Justice and Heald, J which set forth the issues and facts. ...

Canada, 2002 FCA 260, [2003] 1 F.C.R. 447 [Silicon Graphics], provided a narrow interpretation under which a person would only be considered to have control in fact if that person had the clear right and ability either to effect significant change in the board of directors or the powers of the board of directors or to influence in a very direct way the shareholders who would otherwise have the ability to elect the board of directors. [17]            In contrast, he concluded that this Court’s decisions in Mimetix Pharmaceuticals Inc. v. ... However, whatever factors are considered, they must show that a person or group of persons has the clear right and ability to change the board of directors of the corporation in question or to influence in a very direct way the shareholders who would otherwise have the ability to elect the board of directors (Silicon Graphics, [2002] FCA 260, para. [67]). ... That said, it remains the case that the list of factors that may be considered when applying the Silicon Graphics test is open-ended. ...

The development agreement undoubtedly does constitute such an arrangement. [50]   However, in the instant case, the Tax Court went well beyond relying on the terms of the development agreement in considering what circumstances gave rise to de facto control and instead considered such issues as ADC’s financial position, the other shareholders’ dependence on the viability of ADC and representations made by Mr. ... The relevant portion of subsection 256(5.1) states in this regard that: […] a corporation shall be considered to be so controlled by another corporation, person or group of persons (in this subsection referred to as the “controller”) at any time where, at that time, the controller has any direct or indirect influence that, if exercised, would result in control in fact of the corporation, except that, where the corporation and the controller are dealing with each other at arm’s length […]. ... Under paragraph 251(1)(c) of the ITA, the requisite inquiry is entirely factual, and the ability to set the terms of the supply agreement must accordingly be considered in context. ...

The Tax Court of Canada decision [12]   After summarizing the relevant facts, the Judge considered the principles set out by the Supreme Court in Stewart to determine whether the appellant had a source of income. More specifically, he considered the principles set out in paragraphs 48 to 60 of that decision. ... More specifically, the appellant argues that the Judge erred in finding that her law practice could not be considered as being carried out to make a profit given the little time she devotes to it, the gross income it generates and the conduct of her practice in general. ...

For its part, the Crown submitted in its memorandum that the Tax Court judge correctly stated the relevant legal principles, duly considered Mr. ... Minister of National Revenue (1996), 195 N.R. 201 at para. 8, 96 D.T.C. 6226 (F.C.A.). [35]   The Supreme Court of Canada considered paragraph 6(1)(a) in The Queen v. ... Having considered the parties’ submissions on costs, I would fix them at $2,000, all-inclusive. ...

First, it submits that the oral agreement cannot be considered a counter letter. ... Finally, it must be considered that in the context of the instant garnishment proceedings, the Crown is limited to Gadbois"s rights and cannot therefore attach a non-existent debt between the parties. [29]      These arguments must be considered in order. ... " [36]      It is accordingly my view that the oral agreement in the case at bar should be considered a counter letter to the apparent act, namely the notarial act, within the meaning of article 1452 C.C.Q. ...

Justice Décary noted in Wolf, supra, at paragraph 117, these tests are simply factors to be considered in the determination of what "is the essence of a contractual relationship, i.e. the intention of the parties". ... The Tax Court of Canada noted that these workers were not opposed to having their employment declared insurable employment, inferring from this that they considered themselves employees. But the three workers testified at the hearing of the assessment appeal filed by the applicant and none of them stated that he or she considered themselves employees of the applicant. ...

That question was not whether such an application by the Minister should only be considered after having been served on the taxpayer so as to give the taxpayer an opportunity to make representations. ...