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He stated that he could not understand the present assessments because all he had done was to put his own money into his business without ever turning a profit. [8]      The main issue in this case is the amount of rent representing approximately $6,000 each year that was considered a benefit to the appellant and was included in his personal expenses. ... All things considered, this point remained rather unclear, as did the nature of the amount received from Alimentation Doyon et fils Inc. in 1996. [15]     From 1996 to 1998, based on the appellant's net worth, he had bank balances of $6,261, $6,785 and $4,827 respectively but also had bank loans of $11,740, $7,780 and $7,542 respectively. [16]     The appellant company's balance sheet as at December 31, 1998, showed an accumulated deficit of $101,993. [17]     Arthur Doyon was paid no wages. ...

What must be considered is why did the business incur the expenditure. ... The Queen, Cullen, J. considered the requirements of section 230 and stated as follows: Section 230 of the Act requires taxpayers to keep adequate books and records. ...

However, it is also clearly stated that such confirmation provides what Morin J. describes as " judicial recognition, with the consequences which that entails ". [16]          Only a written agreement or a judgment is considered for the analysis of the tax consequences of support payments. ... While valid in civil law, an oral agreement is however vulnerable since it can be extremely difficult to prove. [17]          The dispute in the instant case turns essentially on the date to be considered, and this obviously has significant consequences. [18]          The respondent contends that the agreement of March 21, 1997, must be the reference document for determining whether the agreement met the requirements of the Act. [19]          In support of her interpretation, the respondent argues that the parties applied and complied with the content of the agreement from the moment it was signed on March 21, 1997. [20]          This is a most unconvincing argument which establishes nothing except that the parties honoured their signature until they had obtained a judgment. [21]          An agreement under private writing creates rights and obligations for the signatories, who may at any time cancel, vary or confirm its content either in writing or orally. ...

He said once it was filed with the court it was then considered a "new agreement" and the new rules regarding taxation of child support would apply to it. ... Therefore, if an order or agreement provides for support for both the recipient and children but does not identify which amount is for the benefit of the recipient, the entire support amount is considered a child support amount. [9]            In my opinion the assumptions contained in the Reply and quoted above have not been proven to be untrue and the legal analysis contained in those assumptions is correct. ...

In making this offer, the Respondent considered the Appellant’s representations regarding personal expenditures. ... The Appellants did not reply to this settlement offer. [14]          Written settlement offers are one of the main factors which are considered when making an award of costs [3]. ...

Clarke     Counsel for the Respondent: Bruce Senkpiel____________________________________________________________________   ORDER             UPON motion by the Appellant for an Order compelling the Respondent’s witness on discovery, Annie Siu, the Canada Revenue Agency appeals officer that considered the Appellant’s income tax and GST objections and confirmed the assessments, to answer questions 208, 211, 247 and 257 from the transcript of her discovery (attached to the affidavit of Riley Burr dated November 10, as Exhibit E), to which counsel objected, and for costs of this motion, in any event of the  cause;             AND UPON reading the materials filed;             AND UPON hearing counsel for the parties;             IT IS ORDERED THAT:   1.       ... Siu is the appeals officer of the Canada Revenue Agency who considered the assessments following the objections, and confirmed them all ...

The judge should have considered the Wiebe Door factors in the light of this uncontradicted evidence and asked himself whether, on balance, the facts were consistent with the conclusion that the dancers were self-employed, as the parties understood to be the case, or were more consistent with the conclusion that the dancers were employees. ...   [15]          The Wiebe Door factors to be considered include control, ownership of tools, opportunity for profit, risk of loss and integration ...

(s) Sylvain Lagüe, Counsel    [5]               I have considered the affidavit evidence in this case, which I have set out above, and the submissions of counsel for the respondent at the hearing, reiterating the following facts concerning the conduct of Mr. ...   [6]               I have considered as well the fact that Mr. Jodoin did not find it necessary to inform the Court that he would not be appearing at the hearing of the motion ...

Fleming was an independent contractor. [4]                     This issue has been considered by the Court on numerous occasions. [5]                     As former Chief Justice Bowman noted in Lang v. ... Minister of National Revenue, 87 DTC 5025, must be considered: degree or absence of control exercised by the employer, ownership of tools, chance of profit, and risk of loss. [8]                     Before considering these factors, I will briefly summarize the facts. ...

She enrolled P. at the new school in Asbestos and was considered the contact person according to the school's records. ... Accordingly, for the appellant to be considered a parent, P. must be wholly dependent on her for support and she must have had the custody and control of P. in fact. ...