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This document states that PDFs are considered to be employees of Queen’s University unless they receive their funding from an external source. ... Since PDFs are in training, they are considered by the University to be trainees rather than employees ... No university treats postdocs who are funded directly by their own funding from a funding organization as employees because those Federal agencies don’t allow you to treat them as employees, they want them to be considered trainees. ...

To ensure the carrying out of a collective agreement, the Commission may:   (a)          exercise recourses arising out of this Act or out of a collective agreement in favour of employees who have not caused a suit to be served within a period of 15 days from the due date, and may do so notwithstanding any law to the contrary, any opposition or of this Act or a collective agreement in favour of the employees and that may be exercised against them;     (b)  on the same conditions, continue suit in the place and stead of any employee who, having caused such a suit to be served, has neglected to proceed for 15 days;   (c)  recover from the employer and the employee who violate the clauses of a collective agreement relating to remuneration in currency and to compensation or benefits of a pecuniary value, and from each of them, an amount equal to 20 % of the difference between the obligatory amount and that actually paid;     (c.1)  recover, both from the employee contemplated in paragraph c who performs construction work without being the holder of the competency certificate or the recipient of an exemption required for that work and from his employer, an additional amount equal to 20 % of the difference between the obligatory amount and that actually paid;     (c.2)  recover from the employer who fails to transmit to it the monthly report prescribed by subparagraph b of the first paragraph of section 82, the amounts corresponding to the indemnities, contributions, assessments and levies which should have been transmitted with the report, and an additional amount equal to 20 % of such amounts; the total amount claimed may be determined by an expert evaluation on the basis of the scope of the work performed under the contract entered into by the employer or by any other means of proof establishing the number of hours necessary for the carrying out of the work;     (d)  effect any settlement, compromise or transaction considered expedient in the cases contemplated in subparagraphs a to c. 2;     (e)  at any reasonable time, examine the registration system, the compulsory register and the pay-list of any employer, take copies or extracts therefrom, verify as regards any employer and employee the rate of wage, duration of work, and observance of the other clauses of a collective agreement;     (f)  at any reasonable time and even at the place of work, require from any employer or employee any information considered necessary or require from any such person that he furnish the information in writing to the Commission within a period of 10 clear days following the delivery of a written request to that effect or following the day such a request is made to him by any appropriate means;     (g)   by demand in writing made to any employer, require that a copy it sends to him of the scale of wages rendered obligatory, or of any decision or regulation, be posted up and kept posted up in a suitable place and in the manner prescribed in the demand;     (h)  by resolution, grant to any employee of limited physical or mental fitness upon proof considered sufficient, a certificate authorizing him to work upon determined conditions different from those contemplated in a collective agreement ... But that would also defeat the purpose of the section by precluding its application to any situation where a third party was actually providing and administering the wages or salary. 9          I am reinforced in this opinion by several decisions of the Tax Court of Canada which are consistent with the conclusion that the "other person" can be considered to have "paid" someone else's employee without having a legal obligation to that employee to do so (See Kern Hill Co-op Ltd. v. ...

Laberge also considered another approach, and stated as follows at page 31 of his report:   [TRANSLATION]   Another approach should be considered based on sale #55, which involves land that is near the subject and has an area of 4179 square metres. ... The Respondent's appraiser's adjustment is so large that it raises the question whether the sales just mentioned can really be considered comparable to Parcel 1. ...   [49]     All things considered, I would establish the value of all the land on the property in issue at $1,000,000 ...

In the present case, the Minister considered the application of those sections of the Act and determined that the special tax calculation was not beneficial to the appellant. ... " qualifying amount "- "qualifying amount" received by an individual in a taxation year means an amount (other than the portion of the amount that can reasonably be considered to be received as, on account of, in lieu of payment of or in satisfaction of, interest) that is included in computing the individual's income for the year and is... ... This phrase has been judicially considered many times, in particular by the Supreme Court of Canada in its recent decision Markevich v. ...

However, the appellant stated that he always considered the Jeep his work truck, like the trucks that were formerly made available to him and like the truck he now owns. ... He simply stated that he considered it unlikely that the appellant, in his capacity as the president, would drop by the sites or do the work himself. ... In the circumstances, this travel is no longer considered personal use (see Biermann v. ...

Taking this silence into account, the Court considered that " it only makes sense to look to the company's incorporating legislation for guidance ". ... In a context in which all the legal relationships between the principal (client) and the agent (Gérald Martin Animat inc.) are clearly established, these payments are considered as made by the clients. ... In fact, the assessments made against the corporation were initially subsequent to an audit concerning the at source deductions that the corporation had not made with regard to individuals who were considered employees by the auditor. ...

Armstrong, 96 DTC 6315, the Federal Court of Appeal considered a similar situation in which a man was attempting to deduct payments made for the benefit of his former wife. ... Larsson, 97 DTC 5425, the Federal Court of Appeal again considered a similar situation when McDonald J.A. stated:... ... Judge Brulé considered only paragraph 60(b) in allowing the deduction; and he was affirmed in the Federal Court of Appeal as described in paragraph 8 above. ...

Canada, [2002] DTC 6853, the Federal Court of Appeal- post- Sagaz- considered the income tax appeal of a mechanical engineer specializing within the aerospace industry. ... 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. ...

To formulate a decision then, the overall evidence must be considered taking into account those of the tests which may be applicable and giving to all the evidence the weight which the circumstances may dictate ...   [27]      The driver himself certainly considered himself to be an employee of the Appellant, although he may well have been told by Mr. ... He considered himself an employee.  There was no entrepreneurial element to his work.  ...

This patient has classical CFS and when it persists for several years as in this case, then it is considered to be a disabling illness in its own right. ... Hyde's letter, and this, according to counsel for the respondent, showed that the appellant had memory. [22]          Counsel for the respondent asserted that the impairments which the appellant described in relation to walking, feeding herself, thinking and remembering are not sufficiently severe to affect the basic activities of daily living and thus do not entitle her to the credit provided for in sections 118.3 and 118.4 of the Act. [23]          In addition, counsel for the respondent referred to paragraph 118.4(1)(d), which specifies that working, housekeeping or a social or recreational activity are not to be considered as a basic activity of daily living. ... (e) Finally there must be considered-- and this is the most difficult principle to formulate-- the criteria to be employed in forming the judgement whether the mental impairment is of such severity that the person is entitled to the credit, i.e. that that person's ability to perceive, think and remember is markedly restricted within the meaning of the Act. ...