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There was a housing allowance the amount of which was determined in 1999 as follows: from the amount of $3,450, considered to correspond to the cost of an apartment, $687 representing a reasonable rent that a person living in Montréal would be required to pay was deducted. ... Rio’s employer are considered a reimbursement of expenses or an allowance, they represent a taxable benefit that must be included in Mr. ...

The Queen, [1983] 2 S.C.R. 428, 83 DTC 5409, considered two aspects of paragraph 6(1)(a) in isolation, such as to create a two-part test. ... Reimbursement for out of pocket expenses incurred as a result of a move, explains Noël J., cannot be considered a benefit because it adds nothing of value to the recipient's economic situation. ...

When this provision existed prior to the amendment introduced in 1990, legal expenses were considered deductible only if the taxpayer had successfully completed litigation against his employer. ... However, I believe that it is still necessary to examine the nature of the lawsuit against the employer to establish whether or not the Order sought by the Appellant and his associates is for "salary or wages owed" to the taxpayer by the employer. [21]     Examples of what was considered owed and not owed may provide guidance. ...

ANALYSIS: [18]     In a letter from Ruth Elsworth of the Canada Customs and Revenue Agency ("CCRA") to the Appellant dated November 05, 2001 the following comments are made: Your relationship with Waria Holdings Ltd. during the period under review cannot be considered as insurable employment as you were not an employee performing services under a contract of service. ... Sarbjeet Cheema was not employed under a contract of service and is, therefore, not considered to have been an employee.                        ... ...

The legal fees were acquired in respect of a court action which resulted in you receiving a damage award which is not considered to be consideration for a supply and thus not part of your commercial activity. [14]     Mr. ... Further, subsection 141.01(2) of the Act clarifies that the acquisition of a particular property or service by a person is considered to be for consumption or use in the course of the person's commercial activities to the extent the property or service is acquired for the purpose of making taxable supplies. ...

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 he takes, 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. ... In order to make this determination the four criteria set out in Wiebe Door are factors to be considered. 19.        ...

Sen, in 2001, plus Canada Pension Plan ("CPP") contributions, that was considered not to be related to eligible SR & ED activities. ... Therefore, the Appellant submits that the total salary expense claimed should represent the required 25% of the scientist's actual wages in accordance with the Eligibility Report of the Regional Research and Technology Advisor and should be considered qualified Scientific Research and Experimental Development expenditures under the Income Tax Act (Canada) and the Income Tax Regulations. [7]      The evidence disclosed that the appellant had deducted SR & ED expenditures for several previous years. ...

The effect of that is that Standard Life, again according to the Naidoos' son, will borrow the interest payments against the policy, which will again be considered income, upon which Mr. Naidoo will be required to pay income tax, and which will continue to impact his GIS. [5]      The Naidoos' son argues that had they been advised by the insurance company that this would be the result, they could have considered borrowing by assigning the policy to him for example, and he could have borrowed from a bank, without these devastating consequences to his parents. [6]      Counsel for the Respondent appreciated the predicaments, but in reviewing the applicable legislation confirmed (a)        in accordance with section 148 of the Act, the amount of the loans less their adjusted cost base ($35,000 minus $18,443) were properly included in income; and (b)       in accordance with Part 11 of the OAS and the definition of income being a person's income computed in accordance with the Act, the amount of $16,556 included in income for tax purposes was likewise properly included in income for purposes of the calculation of the GIS payments. [7]      The Appellants' position is that they were never advised and had no reason to believe a loan would constitute income, such that it would drastically reduce their GIS under the Old Age Security legislation. ...

She argues where a subsequent order (after April 1997) such as the Third Order makes no changes to a prior order (before May 1997) of the type referred to in subparagraphs 56.1(4)(b)(ii) through (iv), it, the subsequent order, cannot be considered to be an order creating a commencement day under paragraph 56.1(4)(a). [9]      Paragraph 56.1(4)(b) acknowledges the existence of a subsequent order after April 1997, but still lists conditions as a requirement for there to be a commencement day. ... Admittedly this resolve of the issue would raise questions around disputed arrears that I have not fully considered. ...

WTN's right to 20 percent of net revenue from the exploitation of the series applies to exploitation over and above the Canadian telecast rights that are the main subject of the license and in my view this is more in the nature of a sweetener and certainly does not give WTN a 20 percent ownership interest in the production. [15]     The Crown also submits that the License Agreement was not a simple broadcasting license agreement but was a complex arrangement like the type considered in the case of Big Comfy Corp. v. ... In my view, the License Agreement was not a complex hybrid agreement of the type considered in the Big Comfy case and any decision making rights granted to WTN were consistent with its rights as licensee. ...