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  [36]     In determining whether the parties have established an employer-employee relationship, the total relationship of the parties must be considered. ... On this criteria the Appellant should be considered as an independent contractor ...

., so as to reduce or postpone tax otherwise payable. (1) Where the members of a partnership have agreed to share, in a specified proportion, any income or loss of the partnership from any source or from sources in a particular place, as the case may be, or any other amount in respect of any activity of the partnership that is relevant to the computation of the income or taxable income of any of the members thereof, and the principal reason for the agreement may reasonably be considered to be the reduction or postponement of the tax that might otherwise have been or become payable under this Act, the share of each member of the partnership in the income or loss, as the case may be, or in that other amount, is the amount that is reasonable having regard to all the circumstances including the proportions in which the members have agreed to share profits and losses of the partnership from other sources or from sources in other places. (1.1) Agreement to share income, etc., in unreasonable proportions. ... The foregoing facts do not by themselves mean that the Appellants were engaged in tax planning so as to allocate as much as possible of the losses to Robert but they are to be considered in the overall picture, when one attempts to ascertain what is a reasonable allocation. 3.        ...

Canada. [1] The Respondent's position is without any merit. [8]      I am also of the view that the Appellant's employment must be considered to be a source of income, even though she derived no income from it in the relevant years. ... It will nevertheless be considered to be a source of income if it is carried on as a commercial activity and in pursuit of profit, and not for personal reasons. [2] The Appellant devoted most of her time during the years under appeal to furthering the commercial interests of KWTO. ...

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. ... Thus, even though the taxpayer has a personal interest in the activity, if "the venture is undertaken in a sufficiently commercial manner, the venture will be considered a source of income for the purposes of the Act": Stewart at para. 52. ...

No. 599 (Q.L.) that the payments described in subsection 56.1(1) of the Act cannot be considered spousal support payments unless the recipient is able to use the amount at her discretion ...    [21]     With respect to the possible application of subsection 56.1(2) of the Act, payments made to third parties are considered spousal support payments if the order or written agreement provides that subsections 56.1(2) and 60.1(2) apply to the payments. ...

Quaidoo filed his 1999 return reporting income of $12,725, which closely matches the sales to the three Ghana organizations if the dollars are considered U.S. dollars, which Mr. ... It was simply too involved a commercial activity to be considered such. ...

The contract stipulates that the parties must not do anything that would result in personnel hired by the Appellant being considered employees of the Province. ... In that case the Supreme Court considered the distinction in the context of the rule which attaches to an employer vicarious liability for the tortious actions of an employee. ...

Ownership of a chainsaw in this type of work does not prevent a wood-cutter from being considered an employee.  ...   [16]     I cannot ignore the fact that, on February 11, 2002—seven days before the alleged first day of work—the Appellant considered himself to be self-employed, operating under the business name JKR Lumberjack ...

In fact, the appellants stated that they moved into the basement and, at times, had someone look after their child. [21]     In 1990, the appellants purchased a property that, by and large, was habitable seasonally since, according to their testimony, it was a cottage requiring repair and renovation. [22]     With the objective of making the cottage an appropriate residence for their family and given that they had to deal with various constraints, including limited finances and an expected child, the appellants chose to carry out their family project in phases. [23]     The appellants decided, first, to provide a basis for their project by laying a foundation on which they could eventually carry out work to make the acquired space habitable. [24]     The parties described this planning by referring to two separate stages or phases, with a lengthy period separating the first and second phases of the work. [25]     Must all the work carried out be considered an indivisible whole? ... In other words, only the exterior walls were not redone. [40]     Since this substantial work was carried out in 1998, the application for rebate of the GST was filed within the time limit; as a result, the application for rebate is entirely admissible and the appellants are fully entitled to a rebate of the GST on the second phase of the work. [41]     For these reasons, I allow the appeal, in that the application for rebate of the GST on the second phase of the work, that is, the work carried out in 1998, is considered to have been filed within the time limit set out in the Act. ...

The French version of paragraph 118.2(2)(l.2) adds an element to be considered when determining whether or not the renovations undertaken by Ms. ... I see no difference between what is normally considered as a fixture in a dwelling such as a bathtub, which is raised and modified or kitchen cupboards that are lowered to allow a paraplegic access thereto or customary normal furniture found in a dwelling being modified to allow a paraplegic's unassisted use and access thereto and mobility from one chattel to another via a wheelchair. [27] I do not believe it was the intention of Parliament, when enacting section 118.2, to so limit the availability of these types of medical expenses as to deny the Appellant herein the availability of using these expenses as medical expenses as they allowed him to be independent during the daytime and to keep him from requiring home care or to be institutionalised. [28] The appeal is allowed, with costs, and the assessment is referred back to the Minister of National Revenue for reconsideration and reassessment on the basis that, in 1997, the Appellant's claim for medical expenses is to be increased by $4,539, being all the expenses claimed, except for the $50 for the footstool. ...