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The clerk must refuse to receive or file in the record any inscription after expiry of such time limit. 482          A party condemned by default to appear or to plead may, if he was prevented from filing his defence by surprise, by fraud or by any other reason considered sufficient, request that the judgment be revoked and that the action be dismissed. [8]            Counsel for the applicant finished his written representations as follows: [TRANSLATION] In conclusion, we stress that Ms. ... There is nothing in what he said this morning, including his recent marriage, which can be considered as having any bearing or any import on the filing of the application and I believe that it would be doing a wrong service to professionals to give them the idea that so long as they advise the Board that there was some mistake in their operation that the application would automatically be granted. ...

I am not en employer in the strict sense of the word, since I derive no profit from these activities, and since in no way does my financial situation allow of my being considered an employer or permit me to assume the costs that a decision by you that I am an employer would impose on me. ... He also indicates that the reason he made income tax deductions at source was to help one of his workers. [21]     On this point, it must be noted that one need be neither in business nor entitled to deductions with regard to workers' salaries for the workers to be considered employees. ...

The most that can be said is that control will no doubt always have to be considered, although it can no longer be regarded as the sole determining factor; and that factors, which may be of importance, are such matters as whether the man performing the services provides his own equipment, whether he hires his own helpers, what degree of financial risk be taken, what degree of responsibility for investment and management he has, and whether and how far he has an opportunity of profiting from sound management in the performance of his task. ... 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. ...

A business investment loss can be incurred when there is a deemed disposition for nil proceeds (i.e. this can occur where the corporation is bankrupt or insolvent or when the debt is considered to be uncollectible)(subsection 50(1)). ... Shares or debt of a connected corporation may be considered in the determination. ...

As for the respondent's appraiser, his analysis of the market with regard to such properties shows that he considered only the linear measurement of the frontage. [16]          The appraiser Verreault noted sales of vacant land within the municipality of Château-Richer from 1990 to the date of the appraisal. ... His appraisal apparently took property depth into account. [19]          According to the Minister's appraiser, it makes no difference whether the depth was 300 metres or 700 metres; all that has to be considered is linear meters of shoreline. ...

Her Majesty the Queen, 2000 DTC 2528 at page 2530 where he stated: A debt is usually considered to have become a bad debt when the taxpayer has exhausted all legal means of collection. The question of when a debt is to be considered uncollectible is a matter of the taxpayer's own judgment as a prudent, pragmatic businessman. ...

Given s. 63, however, it is clear that child care cannot be considered deductible under principles of income tax law applicable to business deductions. ... M.N.R., 1957 C.T.C. 32 at 44 the President of the Exchequer Court said: Thus, in a case under the Income Tax Act, if an outlay or expense is made or incurred by a taxpayer in accordance with the principles of commercial trading or accepted business practice and it is made or incurred for the purpose of gaining or producing income from his business, its amount is deductible for income tax purposes. [18] The Supreme Court of Canada considered paragraph 18(1)(a) in B.C. ...

The Workers considered the Appellant to be an entity through which they would combine their skills to increase their capacity to produce on a large scale and increase their earning power. ... In another setting the Workers might be considered employees in the true sense of the word. [27] The appeals of the Appellant and Everett Eisner are allowed and the determinations of the Minister are varied. ...

The project was considered by the Appellant and Noble and by four other individuals, one of whom was employed in the investment consulting industry (as was the Appellant) while two others had experience in real estate investing, and a decision was taken to form a partnership to purchase units in Pinecrest. ... This concession is based on the proposition that any relevant non-arm's length relationship considered to have existed came to an end on July 18, 1995 when GRM withdrew as general partner of Pinecrest. ...

(denied) (n)         Irrespective of whether the appellant company considered the worker an employee or a self-employed worker, all the working conditions except the remuneration were the same. (denied) (o)         When the worker was considered an employee, the appellant company paid the worker $480 per week. ...