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The present case is, in my opinion, analogous to that considered by the Supreme Court of Canada in Time Motors Limited v. ... The credit note should not be considered apart from the transaction out of which it arises. ... That obligation must be considered as subsisting until satisfied or expired. ...

Therefore, she could not be considered part of a group of dancers with mediocre pay ... She admits that becoming an employee was advantageous for her, but she claims that she had always considered herself an employee, even when she was paid by fees. ... The dance world must be considered in a special context. Employees know they must work a lot to have some recognition and that remuneration is not always adjusted for the hours worked ...

Houle concluded that the appellant’s employment was not insurable mainly because he considered that her salary was too high for 1991. ... Kazzaz’ brother-in-law (having married his sister) would then be considered connected to him by blood relationship (as a brother would be) according to paragraph 251(6)(a). ... Waly would be considered connected by marriage because she was married to a person (Mr. ...

One of the reasons the Minister considered the debt not to be bad in 1982 was that in calendar year 1983 Mirage paid dividends of $149,486. In assessing the appellant for 1983, however, the Minister considered the debt to have become bad in 1983 but was a capital loss. ... An advance or outlay made by a shareholder to or on behalf of the corporation is also generally considered to be on capital account. [7] The same considerations, wrote Robertson, J.A. in Easton et al. v. ...

Canada, 2011 SCC 39, [2011] 2 S.C.R. 764, which effectively changed the weight and importance of one of the traditionally considered factors to be considered in the “connecting factors” test; namely, the commerciality of the business thus creating a new dynamic in the application of the connecting factors test. ... The nature of the Appellant’s business in this case involved a larger business that clearly competed with non-aboriginal businesses in what has been traditionally considered in the commercial mainstream; a case of head to head competition between an aboriginal business and non–aboriginal competitors. ... It is in the nature of the test that all evidence must be considered with a view to determining whether income was situated on the Reserve or not, including with respect to the several other factors constituting the connecting factors test. ...

As a result, we object that these amounts be considered as appropriation of funds.... ... We consider that this amount is included in Régis Sirois' 1993 income totalling $43,126, and that it cannot in any way be considered income earned by the outfitting business Le Chasseur Inc.... ... We also object that the expenses incurred by the outfitting business Le Chasseur Inc. for the rental of the Ford 4 x 4 be considered appropriation of funds since that vehicle was needed for the company's business operations. ...

I say yet again because since its passage in 1990, several decisions of the Tax Court of Canada and several judgments of this Court have already considered what workable meaning could be given to subparagraph 3(2)(c)(ii). ... No. 30, I considered the case of three brothers, each of whom owned 16% of the voting shares in the payor. ... Those factors- while relevant- do not detract from the overall analysis of various indicia of employment considered by the Minister in the course of discharging the duty required by paragraph 5(3)(b) of the Act. ...

., [1978] 2 S.C.R. 516, Pratte J. considered the concept of impossibility in fact and wrote, at pages 526 and 527:  . . .  ... Issue Estoppel and Abuse of Process   [17]          Issue estoppel and abuse of process were considered at length in Golden et al. v. ... (as he then was) considered whether he was bound, by reasons of judicial comity, to apply a decision of Noël J. ...

  [23]          In his analysis of the income method, the appraiser considered that the gross rental income, the vacancy rate, operating expenses and income accurately represented the property's rental potential. ... This sale was considered representative of the market price. For the purposes of the appraisal, Ms. ...   [35]          In the circumstances, I feel that the cost method should be considered as the best method for determining the FMV of the property, which was completely new and in the rental period on the appraisal date ...

Wolfe testified that he considered Quadra as one umbrella under which they would collaborate to provide their services. ... Wolfe was that their common intention and understanding throughout was that they should be considered independent contractors. ... Wolfe had a common intention, it is one of the factors which must be considered in an overall analysis of their relationship. ...