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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. ...

Evidence [6]               It was agreed that evidence given in one cause would be considered to apply to the other, where applicable. [7]               Gary Newell testified that he was a miner-prospector. ... This is not purely subjective but objective factors must be considered. ... He has not met the standards of businesslike behaviour. [104]      It is true that he incurred substantial expenses, but this has already been considered by Parliament in allowing those expenses before it became a business (even though reasonable expectation of profit was not necessary). [105]      For purposes of the G.S.T. requirements, he has not met the indicia of commercial activity test. ...

"   As previously stated, RV could invest the proceeds of the sale of B shares as it saw fit, even if the CRA considered the funds held in a locked-in/self-directed RRSP used to acquire an investment in RV were security for the loan granted to Mario Boily.   ... He claimed that in such a case, under subsection 146(12) of the Act: (i)      the plan is no longer considered an RRSP. The Agent for the Appellant explained that, from that time on, all the property of the RRSP is considered to have been subject to a disposition in exchange for consideration equal to its FMV and the annuitant is therefore deemed to have acquired it at a cost equal to its FMV at the time. ...

Freud, [1969] S.C.R. 75 is to the effect that if the guarantee is speculative, it cannot be considered a capital expense;                  iii)                         The Queen v. ... Ltd., supra, decided that the situation must be considered from the point of view of the businessperson who makes the decision to grant the guarantee ... Fleury’s testimony revealed that the future interest in the net profit generated by the film was in no way an element considered by TM in its decision to grant the bond as it knew that the chances of a Quebec film being profitable at the time were practically non-existent.  ...

All revenues are deposited in BLAJ’s bank account but a report is printed daily showing the amount of tips each server received during his or her work shift, for they are not considered as revenues by BLAJ ... (Can.), [1986] 1 S.C.R. 678, considered the meaning of “insurable earnings” and determined that the term “r emuneration” was broad enough to encompass gratuities paid by a customer and then distributed by the employer to its employees. ... It is worth reproducing his full analysis.   55 There are two contextual aspects regarding the subject provisions that must be considered. ...

., (supra), the Federal Court of Appeal laid out certain matters which should be considered by this Court when hearing these appeals. ... Again, the Minister failed to take into account this matter of vacation time, except to the extent that if an emergency arose, Santos would have to return from vacation (item (ee)). [35]     Another duty he took on, which Santos considered a regular salaried general manager would not, was to check the electroplating tank at night. ... The significance of this was unknown to the Minister and was not considered by him. ...

For tax purposes, damages or compensation received, either pursuant to a court judgment or an out-of-court settlement, may be considered as on account of income, capital, or windfall to the recipient. ... However, compensation on account of capital may be taxable if it is considered as [an] "eligible capital amount", or if there is a "disposition" of a "property" where the payment is made in exchange for the discharge of a legal right. ... Com., 41-1 USTC 255, which is to the effect that to determine whether, and to what extent, an amount received as damages, whether by compromise or as a result of a judgment, should be considered income, it is necessary to look at the nature of the item for which those damages are a substitute. ...

The Wiebe Door case really involves two tests, both of which are to be considered. ... In deciding whether the services of Criterion could reasonably be regarded as services of an officer or employee, the services that are provided by Douglas Mason, as President and a director, cannot be considered. ... Judge Mogan considered it a relevant criteria in deciding that the services provided by Mr. ...

St-Onge had completely lost interest in Salvage, which he considered a dead corporation with no future. ... Accordingly, the shares must be considered to have been issued. [38]          Second, I am by no means certain that Management has met the condition set out in clause 50(1)(b)(iii)(A), namely that Salvage had to be an insolvent corporation on April 30, 1994. ... It was therefore entitled to repayment of that amount. [43]          Furthermore, Management apparently later considered that $22,201.12 to be an advance to Salvage. ...

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. ... Thus, it is the right to control which must be considered in this aspect of the test. ... These were isolated work opportunities for these workers and I see not one iota of evidence that would suggest that any of them considered themselves to be in business for themselves, rather than working for and in the business of the Appellant. ...