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Consequently, many other factors may be considered in determining whether the employment was performed under a contract of service ...   [11]     There is a trend in the case law which holds that a misrepresentation of reality made for the purpose of taking advantage of the Act means that the employment cannot be considered as having been performed under a contract of service. ...

  [11]     In a thorough and well-researched argument, the Appellant referred to a number of cases and considerations considered to support the conclusion that Janet was an independent contractor. ... She considered herself an employee and when asked to work, she did as she was told, although she clearly stated that she felt she had the freedom to refuse work. ...

The test to follow in determining this issue was set out in the oft-cited Wiebe Door [7] case, the four factors to be considered being control, ownership of tools, chance of profit and risk of loss. ... 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 ...

The question has already been considered in other cases before this Court. ... The Queen, 83 DTC 5365 where the effect of a deeming provision in a Saskatchewan statute was considered in relation to when an estate became indefeasibly vested. ...

"tax shelter" means any property in respect of which it may reasonably be considered having regard to statements or representations made or proposed to be made in connection with the property that, if a person were to acquire an interest in the property, at the end of any particular taxation year ending within 4 years after the day on which the interest is acquired, (a) the aggregate of all amounts each of which is (i) a loss represented to be deductible in computing income in respect of the interest in the property and expected to be incurred by or allocated to the person for the particular year or any preceding taxation year......                                     ... [Emphasis added.] [12]     The evidence adduced by the respondent clearly establishes that the partnership interests were property in respect of which it might reasonably be considered having regard to statements or representations made or proposed to be made in connection with the property that, if a person were to acquire an interest in the property, the amount of a loss represented to be deductible in computing income "would exceed" the cost of the partnership interest. ...

These facts mean that the supervision exercised by the parents must be considered permanent and lasting throughout the person's life. ... (e)         Finally there must be considered-- and this is the most difficult principle to formulate-- the criteria to be employed in forming the judgement whether the mental impairment is of such severity that the person is entitled to the credit, i. e. that that person's ability to perceive, think and remember is markedly restricted within the meaning of the Act. ...

Although an owner-operator may be hired under a contract of service, each case is generally considered in accordance with the circumstances surrounding it. However, it may be concluded that, where the contract of employment of an owner-operator meets the conditions stated in paragraph 7, that employment is considered as being held pursuant to a contract of service.   7.         ...

" the appellants within the meaning of paragraph 256(1) (a) of the Income Tax Act. [8]      Subsection 256(5.1) reads: For the purposes of this Act, where the expression "controlled, directly or indirectly in any manner whatever," is used, a corporation shall be considered to be so controlled by another corporation, person or group of persons (in this subsection referred to as the "controller") at any time where, at that time, the controller has any direct or indirect influence that, if exercised, would result in control in fact of the corporation, except that, where the corporation and the controller are dealing with each other at arm's length and the influence is derived from a franchise, licence, lease, distribution, supply or management agreement or other similar agreement or arrangement, the main purpose of which is to govern the relationship between the corporation and the controller regarding the manner in which a business carried on by the corporation is to be conducted, the corporation shall not be considered to be controlled, directly or indirectly in any manner whatever, by the controller by reason only of that agreement or arrangement. [9]      The facts are not particularly in dispute. ...

The appeals were heard in two stages and it was when the hearing resumed that the respondent filed in evidence a corrected version of the Schedule attached to his Reply to the Notice of Appeal, which version reflected and considered some information adduced by the appellant in the first stage of the trial ...   [11]     Some of the points raised by the appellant could not be considered by reason of the principles applicable to the calculations used in determining net worth, which is essentially a comparison of a situation existing on two given dates. ...

All these facts have the effect of nullifying the Notice of Appeal for that taxation year. [6]      I shall deal with only the 1998 and 1999 taxation years, for which the Notice of Appeal respects the time periods and the relevant procedure. [7]      The tax credit claimed by means of the Notice of Appeal is provided for in sections 118.3(1)(a) and 118.4(1)(c) of the Income Tax Act ("the Act "), which read as follows: 118.3 Credit for mental or physical impairment (1) Where (a) an individual has a severe and prolonged mental or physical impairment, (a.1) the effects of the impairment are such that the individual's ability to perform a basic activity of daily living is markedly restricted, (a.2) a medical doctor, or where the impairment is an impairment of sight, a medical doctor or an optometrist, has certified in prescribed form that the individual has a severe and prolonged mental or physical impairment the effects of which are such that the individual's ability to perform a basic activity of daily living is markedly restricted, (b) the individual has filed for a taxation year with the Minister the certificate described in paragraph (a.2), and (c) no amount in respect of remuneration for an attendant or care in a nursing home, in respect of the individual, is included in calculating a deduction under section 118.2 (otherwise than because of paragraph 118.2(2)(b.1) for the year by the individual or by any other person, for the purposes of computing the tax payable under this Part by the individual for the year, there may be deducted an amount determined by the formula A x $4,118 where A is the appropriate percentage for the year. 118.4 Nature of i mpairment (1) For the purposes of subsection 6(16), sections 118.2 and 118.3 and this subsection, (a) an impairment is prolonged where it has lasted, or can reasonably be expected to last, for a continuous period of at least 12 months; (b) an individual's ability to perform a basic activity of daily living is markedly restricted only where all or substantially all of the time, even with therapy and the use of appropriate devices and medication, the individual is blind or is unable (or requires an inordinate amount of time) to perform a basic activity of daily living; (c) a basic activity of daily living in relation to an individual means (i) perceiving, thinking and remembering, (ii) feeding and dressing oneself, (iii) speaking so as to be understood, in a quiet setting, by another person familiar with the individual, (iv) hearing so as to understand, in a quiet setting, another person familiar with the individual, (v) eliminating (bowel or bladder functions), or (vi) walking; and (d) for greater certainty, no other activity, including working, housekeeping or a social or recreational activity, shall be considered as a basic activity of daily living. [8]      The many judgments concerning the tax credit for mental or physical impairment have repeatedly noted that Parliament set out very restrictive and relatively precise tests for determining whether the tax credit is applicable. ... (e)         Finally there must be considered- and this is the most difficult principle to formulate- the criteria to be employed in forming the judgement whether the mental impairment is of such severity that the person is entitled to the credit, i. e. that that person's ability to perceive, think and remember is markedly restricted within the meaning of the Act. ...