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  [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. ...

The Respondent’s counsel acknowledges that the CRA agents who considered this matter had erred on this point.         ... Canada (Minister of National Revenue), 2007 FCA 60, considered whether there was a contract of employment or a contract for services under Quebec law ... In addition, she noted that the parties’ intention should be considered whenever it reflected their real legal relationship ...

Minister of National Revenue, 98 DTC 2048, Judge Brulé reviewed as follows cases in which this term has been considered: [27] The term "principal purpose" was judicially considered in Mayon Investments Inc. et al. v. ... M.N.R., [1992] 1 C.T.C. 2218, 92 DTC 1163, Bowman T.C.J., considered "principal purpose" in the context of a "specified investment business" as it related to the small business deduction. ... Of critical importance is what the corporation in fact does and what its sources of income are. [29] The term "principal purpose" has also been considered in the tax literature. ...

Your employment as an employee performing services under a contract of service with Theresa Connolly during the periods under review were not insurable because under paragraph 5(2)(i) of the Employment Insurance Act, you are considered not to have dealt with each other at arm's length. ... These appeals were unsuccessful, the Minister ruling that the employment was not insurable, for reasons expressed in these terms: It has been decided that this employment was not insurable employment as a contract of service was considered not to be existence [sic] in accordance with the Act. ... This aspect must be considered in light of the fact that the Appellants did not take on the care of Mr. ...

No. 725 Rip J. considered the specific question whether the presumption in paragraph (f) of the definition was rebuttable or irrebuttable. ... Both parents must have filed the notice under subsection 122.62(1) or they would not even have been considered for the benefit. ... I find on the facts that is was the appellant. [15] Section 6302 of the Regulations requires that certain factors be considered. ...

The offspring will be considered a half-breed Boer Goat. If the offspring is a male, it will be kept for a period of approximately six months to one year and sold for meat value. ... After five years, a buck that is produced using this process is considered a Canadian purebred Boer buck and receives papers authenticating its status. After this point in time, a Canadian Boer buck may be bred with a Canadian Boer doe and their offspring are considered Full Canadian Boers.... ...

She considered herself an employee despite the fact that there was no source deduction on her pay cheques. ... These factors were definitely a premise to their employment and were keys to the remuneration that was offered to them. [25]         The Workers considered themselves to be employees. ... For this purpose, the factors considered in Wiebe Door Services Ltd. v. ...

In Carver PA, Justice Weisman considered this and chose to apply the CPP definition of the term “ placement or employment agency ” to the EI appeal as well as the CPP appeal in that case. ... It must be noted that it is the direction and control of Wholistic’s client that must be considered under the EI Act, not the direction and control of Wholistic. ... These were most recently considered by the Federal Court of Appeal in 1392644 Ontario Inc. ...

Note that Sébastien’s employment was considered insurable in 2009 (Exhibit A-5). ... His employment was considered insurable in 2009 (Exhibit A-6). Jennifer Chabot [23]         She was Sébastien’s spouse until July 2011, her last layoff date. ... Analysis [31]         In the case of Normand Guillemette, the Minister considered that he was remunerated differently from the arm’s length employees of the payer. ...