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The British Columbia law is considerably different than both the Alberta and Ontario statutes which were considered in the cases referred to. ... Calculation of interest [63] The Court is satisfied that the proper amount for the Minister to have considered in the application of the tax under section 160 of the Act was the total amount applicable to the Appellant, of the amount assessed against him by the Notice of Taxation dated June 2, 1995 for $52,662.30. ... The Court is satisfied that that case can be distinguished from the facts in the case at bar. [71] Further, the Court is satisfied that the provisions of the British Columbia Statute were significantly different from those of the Matrimonial Property Act for the Province of Alberta, which was considered by Rip, J.T.C.C. in the case of Kondrat v. ...

The Minister considered the Appellant’s application under section 281.1 of the Act for cancellation of penalty and interest relating to the Reassessment and the Minister exercised the Minister’s discretion and cancelled penalties in the amount of $7,552.12 on February 22, 1996. 33. ... Therefore, the maintenance fee has to be considered to be an exempt supply. ... It must be considered by the Court in trying to properly characterize the payment. ...

She also considered the parties to have been in collusion to use the unemployment insurance system to maximize the amount of benefit payable by misrepresenting the facts on the Record of Employment and in the Unemployment Insurance Application for Benefits. ... Wrights' Canadian Ropes Ltd., contends the respondent, unless the Minister has not had regard to all the circumstances of the employment (as required by subparagraph 3(2)(c)(ii) of the Act), has considered irrelevant factors, or has acted in contravention of some principle of law, the court may not interfere. ... The evidence of Deborah Brochu illustrates that the terms and conditions of employment and the nature and importance of the work done by the appellant had been considered together with the fact the appellant had issued a non-interest bearing loan to his employer in 1990 and was being re-paid at the rate of $600.00 per month according to the information related to her in a conversation with Sara Benaim in September, 1996. ...

All things considered, residence implies a certain constancy, a certain regularity or else a certain permanence according to a person’s usual lifestyle in relation to a given place and is to be distinguished from what might be called visits or stays for specific purposes or of a sporadic nature. ... He considered it to be a conclusion of law “that has no place among the Minister’s assumed facts”.   25        I agree that legal statements or conclusions have no place in the recitation of the Minister's factual assumptions. ...   [33]          Paragraph (h) of the definition of “eligible individual” (for CCTB) in section 122.6 of the Act provides that:   (h)        prescribed factors shall be considered in determining what constitutes care and upbringing   [34]          These prescribed factors are set out in section 6302 of the Regulations and are as follows:   6302. ...

Where the award was not taxable, the CCRA considered the pre‑judgment interest payable in respect of that award to be not taxable either. ... It is not considered taxable because the principal amount from which such interest arises is not taxable. ... By contrast, personal injury or death awards, workers' compensation awards and wrongful dismissal awards are considered different sources of income. ...

The appellant said that his employer considered that the tax savings on the non‑declared income were equivalent to a raise for him. ...   [31]     The appellant explained that he considered the one percent of the staff's daily sales given to him out of their tips as part of his salary because it was a condition imposed by Cheers on all its employees that they hand over this amount. ... I have myself already decided in a previous case that tips distributed to an employee by an employer are to be considered insurable earnings (see Union of Saskatchewan Gaming Employees Local 40005 v. ...

Accordingly, that aspect of the definition of "infirmity" need not be considered. ... It will always be a question of fact as to whether the severity or duration of a poor state of health or deteriorated vitality is such as to be reasonably considered to be the cause of the dependence. ... Even in Ares witnesses were available to be questioned on statements contained in the medical records being considered in that case. ...

He considered the Ornish Program to be radical. They did not come across any other program that dealt with the three aspects of the problem as did the Ornish Program. [24]     When they discussed his wife's problems with Dr. ... Ornish's clinic and they considered alternatives. She talked to Dr. ... This change in her medical condition was brought about by her attendance at the clinic. [76]     The Court has considered carefully all of the cases referred to by both counsel and has already referred to them in the recitation of facts found by the Court during the trial. ...

He attended one conference concerning bylaw enforcement but had considered himself to be ineligible to attend conferences of municipal workers because he was not an employee of the City. ... Later, he continued with the City and had never been considered by either municipality as other than an independent contractor. ... Judge Porter also found the workers considered themselves as professionals- able to choose whether or not to work for clients- and held that the relevant worker/interpreter was not "enveloped into the business of the Appellant, but was retained as an outsider to provide services to their clientele. ...

If, however, little or no control is exercised and the individual is reasonably free to determine when and how the work is performed, he will generally be considered to be an independent contractor. ... If an individual stands to lose from the relationship, he will generally be considered to be an independent contractor. ... If however, the work is ancillary to the business, the individual will generally be considered to be an independent contractor. [64]     The Federal Court of Appeal in Moose Jaw Kinsman Flying Fins v. ...