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The Cost Approach is considered a relevant reference point for construction of an investment property. ... The Direct Comparison Approach is considered a less refined technique considering the lack of comparable sales of new apartment buildings within the greater Edmonton market. Therefore, placing emphasis on the Income Analysis, Direct Capitalization is considered the preferred technique by investors and appraisers in analyzing market values. ...

Canada, [2004] T.C.J. 628 (QL), judges of this court all decided that dental hygienists were independent contractors and not employees. [9]       Justice Rip distinguished four of the five cases as follows: 39     Appellant's counsel submitted that the courts have consistently held that a dental hygienist is complementary to dental practice and is not necessary to the practice, and consequently is not considered integrated with the practice. ... The corporation shall supply the equipment and room generally considered necessary to provide effective hygiene services. ... All these matters, and many more, but especially and increasingly that mentioned in the quotation from DENNING LJ, immediately following, must be considered in order to decide whether this right of control can be inferred. ...

How can the enwombed child be considered as something else before being born and all of a sudden, as if by magic, spring into a human life form – attaining the full privileges and rights of a human being granted by the laws of our land exclusively through birth?   ... It is my understanding that scientific evidence examining the humanity of enwombed children was not considered to any significant degree at the time of the debates and formulation of the 1969 abortion law. ... The Motion may also be considered to be pursuant to Rule 58(1)(b) of the Rules which provides that a party may apply to strike a pleading because it discloses no reasonable grounds for appeal.   ...

Considering, however, the fact that the integration factor is to be considered from the perspective of the employee, it is clear that this integration was an incomplete one. ... As the parties considered that they were engaged in an independent contractor relationship and as they acted in a manner that was consistent with this relationship, I do not believe that it was open to the Tax Court Judge to disregard their understanding (Compare Montreal v. ... The Appellant and workers not only believed that a contract for service existed but acted in such a manner of independence as was shown by the facts introduced in evidence. [24]     This Court has considered the following cases referred to it by the Respondent: Widdows (c.o.b. ...

However, I see no reason why equipment could not have been rented to Atlantic subject to that or any other limitation on the use of it that the parties might choose to agree upon. [16]     The tools other than the power saw would properly be considered assets of Mr. ... McPhee's evidence before me was to the effect that Mark was the boss, and that he would do what the boss told him to do. [19]     Integration is still a factor that should be looked at when applying the Sagaz test, but it must be considered from the perspective of the worker. ... and had considered this question in respect of his work for Atlantic as distinct from his rental of the skidder to Atlantic, then she would have been bound, I think, to answer "No". ...

Inasmuch as they relate to that particular assessment, the letters of the Minister dated January 25, 2002 (Annex D to the notice of motion) and February 5, 2002 (Annex E to the notice of motion) asking for additional information before the application could be considered would thus appear to be misleading. ... Counsel for the appellant argues that the letter should be considered a "waiver" or a "constructive waiver" by the Minister of the time limit for objecting. ... The argument of counsel for the appellant that the notice of objection dated January 16, 2002, and subsequent correspondence should be considered a "constructive notice of objection" or "an objection in anticipation" to that reassessment simply does not make any sense given the requirements of the Act. [12]     On February 2, 2001, the Minister assessed the appellant for the period from November 1, 1992, to July 31, 1995 (Annex I to the notice of motion). ...

He considered this as an office of SP Inc., however, no rent was paid by SP Inc. ... However, simply referring to the Minister's discretion is misleading. [17]     Having reviewed all the Exhibits and having considered the testimony submitted at the hearing, in my opinion on a balance of probabilities the Appellant was engaged by SP Inc. in the year 2001 under a contract of services (i.e. employer/employee relationship) and not an "independent contractor" relationship. ... (dba Paul Smith). [20]     As a further alternative the Appellant must be considered as having received the $24,450.00 as a shareholder benefit, he being the only shareholder of MM Inc. ...

Bienvenue considered that Mr. Bocquet had only one customer, the appellant who paid him his salary, and that his opportunity for profit was reduced accordingly.   ... The appellant considered the amounts paid to Mr. Bocquet as "self-employed commissions" and issued a T4A form to that effect (exhibit A-4) for income tax purposes. ... This can be considered an indication that he was to some degree integrated into the appellant's business. ...

The delegation instrument clearly demonstrates that the Minister specifically considered each of the powers granted to him by the Act. ... Rather, before proceeding to assess, he considered only the question whether the Appellant filed a submission on the point. ... Accordingly, the standard can be properly described as "objective subjective". [30]     At page 156, Robertson J.A. considered the position of the inside directors. ...

The Dunn decision was concerned with whether that appellant's physician could be considered to have fulfilled the role of a pharmacist- as required by the Act- since the legislation governing pharmacists in British Columbia did not prohibit any qualified medical practitioner from dispensing a drug directly to his or her patient. ... In those cases, somewhat different approaches had been taken in order to interpret the intent of the legislation as it specifically related to the prerequisite that the prescribed purchases be "recorded" by a pharmacist, and to reflect upon what action or event could be considered sufficient to satisfy that requirement. ... Ray is not entitled to the tax relief claimed, because all of the substances in issue were purchased off the shelf. [11]     Justice Sharlow- at paragraph 5- noted the legal issue had been considered many times by the Tax Court and that in all of the cases except the Ray case, the phrase, "as recorded by a pharmacist" was considered to be an essential part of paragraph 118.2(2)(n) of the Act. ...