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In order to resolve this issue, the cases have held that the total relationship between the parties and the combined force of the whole scheme of operations must be considered in order to resolve the central or fundamental question as to whether the worker was performing his services for the appellant as a person in business on his own account or was performing them in the capacity of an employee. ... The trial judge should have considered the Wiebe Door factors in the light of this uncontradicted evidence and asked himself whether, on balance, the facts were consistent with the conclusion that the dancers were self-employed, as the parties understood to be the case, or were more consistent with the conclusion that the dancers were employees.  ...

She explained the work that she had done and emphasized the facts she considered in making her determination ...   [25]          In some situations where the Appellant is not represented, the Appeals Officer must make a concerted effort to ensure that all the relevant facts have been considered because such an Appellant may very well be unable to recognize the elements relevant to his or her file.  ...

  [26]     Confronted with the facts considered by the auditor, Carl Jobin submitted a whole series of explanations. ...     ·         Another criticism was that some invoices that were clearly for gas purchases were considered to have been for restaurant expenses. ...

Walsh testified that he considered the Appellant to be bound by the Services Agreement between Winalta and Pethridge and confirmed that the Appellant had paid the commissions to Pethridge. ... Walsh's evidence that the Appellant considered itself to be bound by the terms of that agreement. ...

Canada. [5] In both Soper and Drover he considered the liability of a person who is classified as an outside as opposed to an inside director; the liability is not dependent simply upon whether a person is one or the other. ... "Put differently", he added "it is indeed incumbent upon an outside director to take positive steps if he or she knew, or ought to have known, that the corporation could be experiencing a remittance problem". [7] [24]     A different panel of the Court of Appeal considered subsection 323(1) of the ETA in Smith v. ...

Having been entered into in April 2000, it speaks of the $5,000 per month as a future obligation and confirms that the $5,000 monthly payments from January to March, 2000 are to be considered to have been paid pursuant to the April 2000 agreement. ... Rather, it says that these sums, already paid, are to be considered as paid under the 2006 agreement. ...

I trust that the following factors will be considered when determining whether the Court will cancel or waive the penalty:   (a)        I have a 40+ years of history of compliance with my tax obligations; (b)        I have never knowingly allowed a balance to exist upon which arrears interest has accrued; (c)        I have exercised a reasonable amount of care and have not been negligent or careless in conducting my affairs under the self-assessment system until this event and; (d)        I acted quickly to remedy any delay or omission as I did pay the full amount of this reassessment prior to the due date of March 16th, 2006.   ...   [11]      In drawing the line between "ordinary" negligence or neglect and "gross" negligence a number of factors have to be considered. ...

  [17]          It was t he Respondent’s shifting position on the Religions Assumptions from relevant to unimportant and back to decisive, especially when considered in light of the fact that they were ultimately irrelevant, together with their relevance having been strongly questioned by the Court in the motion to strike, that unnecessarily lengthened the proceedings. ... The presence and contribution of both of the taxpayer’s counsel are being considered in my fixing of costs in this matter.   ...

He did not say whether or not, in 2000, he considered D&M a "new" franchise ... Tucker had considered paying CCRA the $40,000 directly but Mr. Dibblee said he "needed room to manoeuvre". ...

During the period in issue, it is not clear whether the Payor considered the Worker as a self-employed worker or as an employee.  The Worker considered himself an employee.   Pursuant to the Code, a contract of employment must meet the following three criteria:   (1)    Performance of work:   There is no doubt that the Worker provided towing services for the Payor.  ...