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If he is found to be functioning as a director, then he will be liable for those remittances. [22]         In accordance with the decision of the Federal Court of Appeal in Wheeliker v The Queen, 99 DTC 5658, where an individual is not legally a director on the books of a corporation, he or she may still be held liable as a director if that individual is functioning in the capacity of a corporate director. [23]         At paragraph 12 of Justice Bédard’s reasons in Beauchemin v The Queen, 2007 TCC 105, [2007] TCJ No. 43, he listed the following two factors that should be used to determine whether a person can be considered a de facto director of a corporation: [12] … (i) he or she ursurps that function by taking actions normally required of or reserved for the directors of a corporation under the incorporating legislation of the corporation concerned: for instance, participating in board of directors meetings, signing board resolutions, etc. ... Justice Bédard went on to state the following, at paragraph 13: [13] … I am of the opinion that a person who takes such actions can be considered a de facto director by third parties only if he or she introduces himself or herself as the director of the corporation or clearly suggests that he or she performs such actions as the director of the corporation. … [24]         However, in the case of Hartrell v The Queen, 2006 TCC 480, 2006 DTC 3548 (affirmed 2008 FCA 59), Justice Paris suggests that, in certain circumstances, taxpayers need not explicitly represent themselves as directors to third parties in order to be held liable, as Justice Bédard in Beauchemin contends. ... In the end, as the caselaw indicates, the question to be answered is whether individuals can be considered part of the corporate governing structure so as to make them liable for matters over which they assumed and exercised power, to some degree, as if they had been appointed a director of that corporation. ...

Intention of the parties must also be ascertained and considered in determining the issue (Royal Winnipeg Ballet v Minister of National Revenue, 2006 FCA 87, 2006 DTC 6323). [15]         To summarize, in answering the central question in this type of issue, the Court must follow a two-step analysis. ... It is in the second step that the Wiebe Door factors must be considered. ... In some instances, these factors are considered in order to ascertain whether the facts and circumstances are consistent with and reflect the parties’ stated intention. ...

They considered several developers but ultimately settled on DCR. Mr.  ... Fontaine considered that the property was the Rocheforts; and   e)       Mr. ... Rochefort’s rights together as sufficient to constitute ownership, considering the purpose of subsection 254(2) of the Act would be met if the rebate was granted, and distinguishing this case from those where the supportive third party funder is considered a "particular individual", I conclude that Mr. ...

  [17]         Pursuant to subsection 122.62(1) of the Act:  . . . a person may be considered to be an eligible individual in respect of a particular qualified dependant at the beginning of a month only if the person has, no later than 11 months after the end of the month, filed with the Minister a notice in prescribed form ...   [41]         As a result, one of the “modifications that the circumstances require” is that a subsequent Child Benefit application cannot be considered to be the equivalent of seeking to file an amended income tax return for a year that has already been assessed. ... I considered whether I should invite further submissions but decided that, given that pursuant to the Tax Court of Canada Act time extension applications are to be dealt with as informally and expeditiously as the circumstances and conditions of fairness permit, it would be better to get these reasons out and insert this note. ...

[12]         In this case, based on the Reply to the Notice of Appeal, the Minister considered three points. ...   [14]         Finally, the Minister considered that the tasks performed by the appellant met the needs and expectations of the payer and that they were essential. ...   [15]         In the Report on Appeal (Exhibit I-3), the appeals officer analyzed the nature and the importance of the work performed and considered that the appellant’s work was integrated in the payer’s commercial activity and that the fact that the appellant took no vacation and that he worked from home during paternity leave showed that his work was important to the payer. ...

(c)               The intention of the parties is also relevant and should be considered first. ... The factors noted above will each be considered.   (a)    Ability to c ontrol   [37]         Mr.  ...   [56]         Two special circumstances need to be considered. The first concerns the vehicles supplied by Mr.  ...

He considered that in making the payment he was advancing a loan to Kulwant Kaur and, although she was his wife, she was also a longtime employee who agreed to continue to work for his business until the debt was repaid. ...   [7]              Counsel for the appellants submitted the evidence disclosed that the factors considered by the Minister pursuant to the relevant provision of the Act did not reveal any marked departure from a non-arm’s length relationship with a non‑related worker with respect to remuneration paid, the terms and conditions of employment and its duration, and the nature and importance of the work performed. ... As already mentioned, the Minister assumed in support of his decision the existence of a number of facts obtained by inquiry from workers and the business he considered to be the employer. ...

Section 37 ITA (Tab 1 of the Respondent’s Authorities) is to the effect that an expenditure in respect of scientific research and experimental development is an expenditure made in respect of an expense incurred during the year for salaries or wages of an employee who is directly engaged in scientific research and experimental development in Canada that can reasonably be considered to relate to such work having regard to the time spent by the employee therein and, for this purpose, where that portion is all or substantially all of the expenditure, that portion shall be deemed to be the amount of the expenditure. ... The Appellant did not recognize that, under the proxy method, such as in the present case, salary and wages for SR&ED purposes are allowed under subclause 37(8)(a)(ii)(B)(IV) of the Act, which reads as follows:   “(8) In this section,   (a) references to expenditures on or in respect of scientific research and experimental development […] (ii) where the references occur other than in subsection 37(2) include only […] (B) where a taxpayer has elected in prescribed form and in accordance with subsection (10) for a taxation year expenditures incurred by the taxpayer in the year of which is […] (IV) that portion of an expenditure made in respect of an expense incurred in the year for salary or wages of an employee who is directly engaged in scientific research and experimental development in Canada that can reasonably be considered to relate to such work having regard to the time spent by the employee thereon, and, for this purpose, where that portion is all or substantially all of the expenditure, that portion shall be deemed to be the amount of the expenditure, […]” [Our emphasis]   [37]         Subclause 37(8)(a)(ii)(B)(IV) of the Act clearly specifies that only that portion of salary and wages that can reasonably be considered to relate to SR&ED activities can be allowed as an expenditure for SR&ED purposes ...

Sekhon described themselves as such good friends they considered themselves brothers. ... The intention at the time of acquiring an asset as inferred from surrounding circumstances and direct evidence is one of the most important elements in determining whether a gain is of a capital or income nature.   15        While all of the above factors have been considered by the courts, it is the last one, the question of motive or intention which has been most developed. ... Her Majesty the Queen [2]) have held even if a person occupies a building for a short time, it can be considered his or her principal residence. ...

xii)            All staff perform their duties under legislation, standards guides and Manual, are considered technical staff and are overseen by the Quality Advisor/Medical Director (“Medical Director”) and the Manager/Technical Director (“Technical Director”) of the Clinic. ... Of relevance are the following:    Control   (r)                  on a monthly basis, the Workers advised the Appellant of the nights they were prepared to work at the sleep clinic;   (s)                 the Appellant created a monthly work schedule for the clinic;   (t)                  the Appellant did not guarantee a certain number of shifts per month for any of the Workers;   (u)                most of the Workers worked between 8 to 10 nights each month at the Appellant’s sleep clinic;   (v)                each shift was 10 hours in duration;   (w)              the Workers were not normally supervised directly while monitoring patients during the sleep studies;   (x)                the Workers were supervised by the Appellant’s [Technical Director], who oversaw the work that they performed;   (y)                the Appellant provided the Workers with training on how to perform their duties;   (z)                 the Workers were required to comply with the Appellant’s policies, procedures and protocols;   (aa)             the Appellant implemented quality control procedures to ensure the Workers were performing their services properly;   (bb)            the sleep studies were reviewed by the Appellant and the Workers were asked to make any necessary corrections;   (cc)             the Workers prepared detailed reports in accordance with the Appellant’s established policies and procedures;   (dd)           the Workers were trained by the Appellant on the use of the Appellant’s software;   (ee)             the sleep study reports prepared by the Workers were signed by the physicians;   Provision of Tools and Equipment   (ff)              the Workers usually performed their services at the Appellant’s premises;   (gg)            the Appellant provided the Workers with the tools and equipment required to conduct the sleep studies including electromyogram, electroencephalogram, Electro-oculogram, electrocardiogram, nasal air flow sensor, audio/video equipment, and snore microphones, at no cost to the Workers;   (hh)            the Workers did not provide any of the tools and equipment needed to complete the work;   Subcontracting work and hiring assistants   (ii)                the Workers were required to perform their services personally;   (jj)                the Workers could not subcontract their work or hire assistants;   (kk)            the Workers were responsible for finding a replacement worker in they were unable to work a scheduled shift;   (ll)                replacement Workers were approved and paid by the Appellant;   Chance of Profit and Risk of Loss   (mm)        the Workers were remunerated by the hour;   (nn)            the rates of pay were determined by the Appellant and varied between $18 and $25 per hour, depending on a Worker’s experience;   (oo)            the Workers recorded the hours worked each shift on a combined invoice and timesheet that was developed by the Appellant;   (pp)            the Workers were paid on the 15 th and 30 th day of each month;   (qq)            the Appellant did not provide the Workers with any benefits;   (rr)               the Workers did not incur any expenses personally in performing their services for the Appellant;   (ss)              some of the Workers performed similar services for other sleep clinics, for which they received employment income and T4 slips;   Intention   (tt)               the Workers did not have their own clients; the clients were those of the Appellant;   (uu)            none of the Workers, with the exception of Mohammad Ali and Haris Sabanadzovic, had a business number from the Canada Revenue Agency;   (vv)            none of the Workers had a registered business style;   (ww)        the Workers did not manage their own staff;   (xx)            most of the Workers reported the earnings they received from the Appellant as business income on their personal income tax returns; and   Other Relevant Information   (yy)            the Appellant considered sleep specialists, that provided their services on a regular, full-time basis, to be employees of the sleep clinic.   ... The Wiebe Door factors must also be considered to determine whether the contractual intention suggested by the intention clauses is consistent with the remaining contractual terms and the manner in which the contractual relationship operated in fact. […]   [20]         There exist many decisions of this Court reaching back many decades relating to various allied or ancillary health care providers on the issue of employee versus independent contractor. ...