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Bacon explained that he provided services to many companies and that he was also considered to be an independent worker when he worked with the appellant. ... If so, it should be considered whether the workers were called to provide services to the appellant’s clients under the direction and control of those clients, and whether the workers were paid by the appellant. [51]          First, it should be noted that the expression “placement agency” is defined in the Canada Pension Plan Regulations to include certain situations and is therefore not exhaustive. ... In my opinion, the management of the workers at their work location is significant enough for these workers to be considered to be under the direction and control of the producer or presenter. [74]          The fourth and final test for the application of paragraph 6(g) is that the person must be remunerated by the agency. ...

It reasons, under subsection 37(1.2), an expenditure by a taxpayer in respect of property is deemed to be made when the property is considered to have become available for use by the taxpayer. ... Clearly, this is well short of what would be considered “all or substantially all” even with an elastic standard and the appellant fails to meet this condition. [55]          The evidence as to the actual use of the System undermines the stated intent. ... However, the appellant says the Minister did not and could not have considered how the appellant actually used the System nor were there any assumptions in the Reply as to the actual use of the System. ...

[Emphasis added.] [65]          This standard of analysis was reiterated by the CRA in its publication entitled Not dealing at arm’s length for purposes of the Employment Insurance Act (EIA), dated December 20, 2016, which states the following: In situations where the parties are non-related, the same circumstances of employment as those with related persons have to be considered. ... If the circumstances are substantially different, the employee and employer would be considered, in fact, not to be dealing with each other at arm’s length, and the employment will not be insurable. [Emphasis added.] [66]          Consequently, in light of those decisions and the CRA publication, I am of the view that in order to determine whether an unrelated employer and employee are not dealing at arm’s length, I must analyze all of the circumstances of employment in order to determine whether the employee and employer will be considered in the facts as having a non-arm’s length relationship. ...

Based on the agreement, the CRA considered the commission payments to be part of the selling price of the Quatre Saisons shares. ... She did not have an appraisal of the shares of Quatre Saisons done and she merely considered that the selling price of the shares was equal to the amount of the commissions paid by Quatre Saisons to Placeval. ... The parties considered the payments made by Quatre Saisons to Placeval to be commissions. ...

Thus, where the nature of a taxpayer’s venture contains elements which suggest that it could be considered a hobby or other personal pursuit, but the venture is undertaken in a sufficiently commercial manner, the venture will be considered a source of income for the purposes of the Act. ... The activities contained no elements that would suggest that they should be considered a hobby or other personal pursuit. ... As a result, the Appellant knowingly made a false statement or omission in his returns. [54]   It is also my view that the Appellant made the false statement or omission in each of his 2009, 2010 and 2011 tax returns in circumstances amounting to gross negligence. [55]   The phrase “gross negligence” as used in subsection 163(2) of the Income Tax Act was considered in the widely adopted decision of Venne v. ...

Where the nature of a taxpayer’s activities contains elements that suggest that the activities could be considered a hobby or other personal pursuit, the venture will be considered a source of business income for the purposes of the Act if it is undertaken in a sufficiently commercial manner (Stewart, paragraph 52). [26]   Where the nature of an activity is clearly commercial, there is no need to analyze the taxpayer’s business decisions. ... [Emphasis added.] [28]   The “ reasonable expectation of profit ”, which was the test prior to Stewart, is one possible indicia of commerciality which are to be considered if there is some personal or hobby element to the activity in question. Although the reasonable expectation of profit is a factor to be considered, it is not the only factor nor is it determinative of the issue. ...

Application of Rule 147(3) [35]   As noted above, subsection 147(3) of the Rules sets out various factors to be considered in exercising the Court’s discretionary power to award costs. Those factors are considered below. (1) Result of the Proceeding [36]   The Appellants succeeded in challenging sufficient aspects of the CRA’s net worth analysis to such an extent that the Appellants demonstrated that there was no unreported income. ... Therefore, the legal fees and disbursements that I have considered are those which were billed in December 2016, 2017 and 2018, which totalled $34,801.43. ...

The Lavers decision is of particular significance since in his reasons Wallace, J. also considered the question of whether the “punishment imposed" pursuant to the assessments of the Minister constitutes “true penal consequences" so as to bring the penalties consequent upon assessment proceedings within the prohibition expressed in paragraph 11(h) of the Charter. ... Giffen's well considered argument I have concluded, on the authority of R. v. ... The next question to be considered is when and for what purpose is it appropriate to use the inference drawn from a failure to testify. ...

In their income tax returns, the appellants considered that this transaction had resulted in a Capital gain. ... On this point, the appellant Claude Alain emphasized that, of roughly 100 real estate investment proposals that might be considered and analyzed, offers to purchase were made only in roughly ten cases, and a given real property was ultimately purchased in only about two of those cases. ... On the subject of this question of the time at which the appellants’ intention must be considered, I would like to refer to the decision of the President of the Exchequer Court of Canada —— who was later to become Chief Justice of the Federal Court — in Warnford Court (Canada) Ltd. v. ...

I have considered the appellant’s position and have weighed his arguments and have concluded that his position is wholly untenable. ... Testimony under oath, and cross-examination, have been considered to be the best assurances of the truth of the statements of facts presented. ... Sopinka and Lederman have offered the following factors at page 173 to be considered when deciding if an exception to the hearsay rule should be permitted: Necessity has given rise to a number of exceptions to the rule against hearsay. ...