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However, the boiler replacement was an upgrade which constituted an outlay in capital, therefore, it was considered a capital expenditure and was not deductible. ... " [27] When an individual has done more than repair the defect but has created something different in kind then it is considered to be a capital expenditure. ... " [29] In regards to improvements that are considered different in kind, Earl v. ...

He considered the gross rent achievable for the properties multiplied by the number of units and deducted from that an allowance for bad rent and operating expenses for a typical year. ... He did not consider the equity value of the owner when he considered the mortgage amounts. [43] In cross-examination he admitted that he did not use the cost approach at all but he did admit that as the capitalization rate increases, the value decreases. ... In the case at bar there was rental income to be considered. Anyone buying the property would have taken the income into account. [63] The Appellant did not put forward the appraisals which he had done on the properties and there was no information forthcoming about them. ...

As a civil servant for the province of Quebec for over a decade she would have known that the way she was being paid was not consistent with her being considered an employee. ... In Wolf, job security was considered an indicia of employment. Both Décary J.A. at paragraph 120 and Noël J.A. at paragraph 123 make this observation. ... The Appellant stated at one point that she considered him a partner in the business. ...

Palladini considered that the appellant was employed as a travelling salesperson for Techno under a verbal agreement and that he was not an independent contractor. ... As noted in Royal Winnipeg Ballet at para. 64, the relevant factors must be considered “in the light of” the parties’ intent. ... This factor, which should be considered from the worker’s point of view, is not important and is not part of my analysis. ...

On first reflection this sort of income could realistically be considered either business income or property income. ... Judge Bowman considered that the owners provided tenants with far more services than is usually done in a residential apartment building. ... The appellants considered that they operated a business, not a rental property. ...

Since Ontario and its agents have always considered these individuals to be in employment that is not pensionable, the amendment codifies an existing practice. ... In the Minister’s view, it is the terms of the Appellant’s appointment that need to be considered, not the number of hours she worked. [113]    The Appellant took a different view by suggesting to the Court that the correct way to apply item 1(b) of Schedule IV of the Regulations is to look at her actual workload at the WSIAT. [114]    As much as I sympathize with the Appellant and as much as I believe her testimony at the hearing that she was actually working full-time, I cannot accept her position because it does not reflect, in my view, the correct interpretation of item 1(b) of the Schedule   IV of the Regulations. [115]    I considered Town Properties [28] and Woessner, [29] the two decisions referred to by the Appellant to support her argument that this Court should analyze the reality of her workload as a factor to be taken into account in determining whether she was in the full-time employment of the WSIAT or not. ... Consequently, the “not in full‑time employment” criterion to be considered in the present analysis has been satisfied. ...

Fees charged for various financial services will be considered to be a zero-rated supply to the extent the service is rendered to a non-resident for use outside Canada. ... Conversely, the provision of financial services to a foreign branch of a Canadian company will be considered as an export and, as such, zero-rated. ... More helpfully, the Court considered the same principle of statutory interpretation referenced above [24]. ...

(a) Fraud [15]   In Nicholls v R, [12] Justice Woods considered what is necessary to establish fraud for purposes of Rule 172(2)(a). ... The cases which have considered Rule 59.06 have adopted the definition of fraud set out by the House of Lords in  Derry v. ... Without suggesting that a six-month period is too long, each case must be considered in light of its facts. ...

b) Do the factors that are to be considered in applying that test include what is known as the “integration test”? ... In doing so, Justice Woods considered whether the worker had a chance of profit. ... Barlow was to act at all times in a professional manner, I would not have considered this to be of any significance. ...

However, I would not have considered the fact that the Appellant is a Canadian insurer to be relevant. [78]   There was little evidence on the following points but, had such evidence been provided, I would have considered it relevant: the jurisdiction in which the owners of the fleets were based; the location where regular maintenance on the vehicles was conducted; the jurisdiction in which the drivers were licensed; and the location where the vehicles were kept when not in use. [79]   I may also have considered the reason why the vehicles left Canada. ... While that registration is by no means determinative of the question of whether the risk is ordinarily situated outside Canada, it is a factor that I would have considered. [81]   There was extensive evidence regarding how the Appellant priced its insurance policies. ... To my knowledge, that section has not previously been considered by this Court. ...