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Even though the workers could have qualified – through hard work – for a bonus of $200.00, that was not considered  as an opportunity to gain profit by someone who was operating a business. ...   [28]      If it can be established that the terms of the contract, considered in the appropriate factual context, reflect the legal relationship that the parties intended, then their stated intention cannot be disregarded (see Royal Winnipeg Ballet v. ... As the parties considered that they were engaged in an independent contractor relationship and as they acted in a manner that was consistent with this relationship, I do not believe that it was open to the Tax Court Judge to disregard their understanding ...

Reverend Powell: 1995 We have adjusted your claim for the following reason(s):- The religious order, for your deduction for a cleric's residence, does not qualify. 1997 We have adjusted your claim from $11,400.00 to $0.00 for the following reason(s):- Although the documents you provided do state that you are an ordained minister with the Pentecostal Assemblies of Canada, your employer, the Eastern Pentecostal Bible College is not considered a religious order. [6]            The way in which the assessors' reasons are expressed is, to say the least, infelicitous. ... Kimberly Ann Hynes, the function test with respect to the appellants was considered by her. ... This might be considered by the trial judge but I should emphasize that in my view the onus on the appellants would not change. ...

Thus it is necessary to refer to the regulations made by this Commission to see how it decided to include an office in insurable employment, to the extent that an occupation can first be considered an office as defined in subsection 2(1) of the Canada Pension Plan. ... Since the appellant was then considered on leave without pay, he did not sit on these arbitration boards as a judge. ... According to the definition given above, a taxpayer should not be considered as holding an office merely because he occupies a position. ...

" as obiter dicta, I will deal with it summarily. [30]          I have already listed the Appellant's authorities on the question and the difficulties of the question are considered at length in those authorities. ... Having considered these authorities, I acknowledge that but for the reference to "investment plan" in paragraph (q) of the definition of "financial service" and the manner in which subsection 149(5) defines "investment plan", there would be a reasonable argument in this case that the subject service might properly be regarded as a service provided to the Appellant- not as a service to a trust. ... Still, the cases cited by the Appellant as supporting a broader meaning to bare trusts (Trident and DeMond- see paragraph 12 of these Reasons) do not suggest, on their facts, that the bare trusts being considered were other than bare trusts in the narrow sense. ...

In the circumstances of that case, a period of five or six years was considered necessary. [35]     In support of her arguments, counsel for the appellant also referred to the decisions in Bélec v. ... He argued that the high costs and the low sales volume, that is 200 to 300 plants a year compared with the 5,000 needed for the appellant to cover his costs, as well as the lack of grants are additional factors to be considered. ... In the original Moldowan decision, these factors were enumerated as follows: The following criteria should be considered: the profit and loss experience in past years, the taxpayer's training, the taxpayer's intended course of action, the capability of the venture as capitalized to show a profit after charging capital cost allowance. ...

The Queen, a Supreme Court of Canada decision cited at 95 DTC 551 where there was only one vacant lot involved and where the Court held that that vacant lot could be considered as inventory and allowed the appropriate inventory write down. ... The more closely a taxpayer's business or occupation is related to the real estate transactions, the more likely it is that the income will be considered business income rather than a capital gain. ... This definition can cause an isolated transaction involving real estate to be considered a business transaction. ...

Smith stated he was able to refuse a delivery only if he considered the load to be unsafe. ... Smith stated he recorded his income each month on a calendar and although there was no agreement with Collins about his working status with Colden, considered himself to be a driver/employee. ... (from paragraph 71 of the lead judgment in Wolf), if it is established that the terms of the contract, considered in the appropriate factual context, do not reflect the legal relationship that the parties profess to have intended, then their stated intention will be disregarded ...

That same day, she wrote to the appellant indicating she considered him  connected within the meaning of 4901 ITR;   7.      ... On or around July 15, 2008, the team leader of the appeals division of the CRA (Québec region), Réjean Michaud, sent a Notice of Confirmation to the taxpayer, indicating that Her Majesty considered the assessment valid;   9.      ... Abuse and fraud are frequent, to the point of being part of the risks that must be considered. ...

However, he considered that the Appellant was his principal boss. He reported to the Appellant with regard to complaints about his work. [10]          Mr. ... Canada, this Court was asked to consider whether a pizza delivery man who worked varied hours over a several day period was considered to be under “insurable employment”. ... Indeed, I simply do not see how the activity of delivering pizza could be considered similar to an activity in connection with such things as a circus, fair, parade, carnival, exposition or exhibition. [18]          However, I am of the opinion that a “concert” is an activity similar to a circus, fair, parade, carnival, exposition or exhibition in that it is generally a travelling event (i.e., an event moving from town to town) and an event the purpose of which is essentially to entertain the public. [19]          Finally, the Appellant submits that by virtue of subsection 8(3) of the Regulations, the employment of the Workers was not excluded from insurable employment and by virtue of subsection 28(4) of the CPP Regulations, it was not excepted from pensionable employment essentially because the work at each entertainment event was performed for a different promoter, and accordingly, in determining the number of days worked in a year, one should calculate the number of days worked per event. ...

Thus, in the course of 2003, the appellant deposited a total of $162,642.92 in his personal account, $59,543.40 of which was considered by the assessor as unreported business income.   28.               ... Moreover, the assessor considered an $8,000 deposit in the personal account made on September 8, 2003, as unreported business income when it was in fact an advance to the appellant on a $10,000 line of credit granted by his Caisse Populaire.   Capitalizable expenses   [10]          According to the appellant, the respondent only considered expenses related to the database and neglected to include any of the expenses for the creation of the works offered for sale, which have short lives because of market conditions and the small print runs, as the appellant explained at subparagraphs 6(a) to (e) and 6(g) of his Amended Notice to Appeal:   [translation] 6.         ...