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In instances where the driver's means of financial support is [sic] inextricably bound up with the respondent we are of the view that he cannot be considered an independent contractor. [4] The Appellant was retained by the Gallery under two essentially identical agreements the first dated January 9, 1995 and the second dated April 18, 1995. ...

At pages 1198-99, he said that equipment differs from supplies and that even if it is assumed that equipment can be considered supplies under this statutory provision, it must be proved that the equipment wore out from use during the year. ...

This is more so when the adjusted figures below are considered. (b)      The mortgage had to be increased for the unforeseen reasons discussed above. ...

This procedure does not meet the requirements laid down by the Act for support payments to be considered deductible. [22] Consequently, I dismiss the appeal. ...

In these circumstances, where the Appellant has tried unsuccessfully to obtain the receipt in prescribed form, its absence cannot be considered fatal to his otherwise undisputed right to the credit. [10] The appeal is allowed, and the assessment is referred back to the Minister for reconsideration and reassessment on the basis that the Appellant is entitled to the credits under sections 118.5 and 118.6 of the Act as claimed. ...

(v) Worker’s compensation — compensation received under an employees’ or workers’ compensation law of Canada or a province in respect of an injury, a disability or death; (emphasis added) [15] The concept of the receipt of an amount and the relevant taxation year has already been considered by the courts; I am referring, inter alia, to Vegso v. ...

For the purposes of paragraph (h) of the definition "eligible individual" in section 122.6 of the Act, the following factors are to be considered in determining what constitutes care and upbringing of a qualified dependant: (a) the supervision of the daily activities and needs of the qualified dependant; (b) the maintenance of a secure environment in which the qualified dependant resides; (c) the arrangement of, and transportation to, medical care at regular intervals and as required for the qualified dependant; (d) the arrangement of, participation in, and transportation to, educational, recreational, athletic or similar activities in respect of the qualified dependant; (e) the attendance to the needs of the qualified dependant when the qualified dependant is ill or otherwise in need of the attendance of another person; (f) the attendance to the hygienic needs of the qualified dependant on a regular basis; (g) the provision, generally, of guidance and companionship to the qualified dependant; and (h) the existence of a court order in respect of the qualified dependant that is valid in the jurisdiction in which the qualified dependant resides. [8] Ms. ...

She was not paid during the Christmas and New Year’s holidays, had no business cards, used Plante et Associés’ tools and her own computer, and considered the appellant to be her client. ...

Consequently clause D was to be considered to be of no effect and subparagraph 118(1)(b)(ii) must be read as if clause D had not been enacted. ...

Remaining assessments   [11]          The assessments that remain to be considered relate to assessments of Part I tax for the 2006 and 2009 taxation years and assessments of Part X.1 tax for the 2003 through 2007 taxation years, inclusive ...