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(denied)   (hh)      The promotional agents had no sales quota to meet, but they were dismissed if the Appellant considered their sales insufficient. ... (admitted)   (eee)    The representatives had no sales quotas to meet but were dismissed if the Appellant considered their sales insufficient. ... It must also be examined and assessed having regard to a whole series of factual indicia that will also be considered. ...

This was a carefully considered decision taken after he and his wife had researched the matter. ... In counsel's view, that is too many years for those losses to be able to be considered as start-up costs. ... We would also emphasize that although the reasonable expectation of profit is a factor to be considered at this stage, it is not the only factor, nor is it conclusive. ...

Therefore, the elements of control in this case cannot reasonably be considered to be inconsistent with the parties' understanding that the dancers were independent contractors.   67. The same can be said of all of the factors, considered in their entirety, in the context of the nature of the activities of the RWB and the work of the dancers engaged by the RWB. ... It seems to me that in relation to this the tax returns for Wayne Scholz would have either confirmed Wayne Scholz’s statements that he always considered himself to be an employee and that he reported his income as such or they would have contradicted these statements. ...

It was made clear in that agreement (paragraph 16 m) that V1 Labs Inc. was acting as an independent contractor and that its personnel would not be considered employees or agents of NNS. ... The appellant ultimately advised him that the missing remuneration on the T4 had to be considered remuneration for services provided as contractor. ...   [27]          The common intention of the parties may also be considered as determining the existence of a contractual relationship. ...

  [34]          During the first two attempts, the Commission de la protection des territoires agricoles (CPTAQ) considered such commercial activity as being incompatible with the premises' agricultural purposes ...   [44]          Selling a farm product is considered to be an acceptable commercial activity under A n Act to preserve agricultural land. ... It is therefore essential to conduct a specific analysis when there is a group or association of supplies considered and defined by the registrant as a single supply ...

Words found in legislation are not generally considered redundant. As stated by the Supreme Court in Hills v. ... The Appellant argued that only those economic characteristics of the transaction which were not distorted by the related party dealings needed to be considered. ... Because the outcome on this issue was uncertain at the time of the hearing, the parties were left to prepare on the basis that implicit support might or might not be considered. ...

  [32]     I agree that the deeming provisions contained in section 174 of the ETA must be considered. ... [T]his amount is considered a reimbursement for GST/HST purposes. The person paying the amount (the employer) would then be able to claim an input tax credit, or rebate, on the reimbursed amount, subject to any other restrictions in the Excise Tax Act.   The amount of moving allowance which is required to be included in an individual’s income as a taxable benefit (i.e., any amount over $650) is considered to be remuneration, or income from employment, of that individual. ...

Counsel argues that given this intent was clear at the outset, no other factors need to be considered. ...   [30]     This issue was subsequently considered in 2002, by the Federal Court of Appeal in Wolf. ... 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. ...

All these aspects of control must be considered in deciding whether the right exists in a sufficient degree to make one party the master and the other his servant. ... Unfortunately, the Court does not articulate whether it considered Landow a highly skilled or professional person, or one in standard employment. ... Therefore, the elements of control in this case cannot reasonably be considered to be inconsistent with the parties' understanding that the dancers were independent contractors ...

Had the Respondent considered the activities of the additional properties separately, the income and expenses attributable to the business conducted by JJEM might have been carved out. ... Of these alternatives, the latter one must prevail in my view. [10]     In reaching this conclusion I have considered the following: −        the background of JJEM's ownership of units; −        the Appellant's additional property dealings; and −        the contract with SRI. ... Secondly, even if the Canadian legislation is to be considered, the statutory provisions to be considered would be those with a jurisdictional nexus to this case; namely, British Columbia's legislation. ...