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However, paragraph 5(3)(b) of the EIA stipulates that this employee, while not dealing with the employer at arm’s length, could be considered to hold an insurable employment if the Minister of National Revenue is satisfied that, having regard to all the circumstances of the employment, it is reasonable to conclude that the parties would have entered into a substantially similar contract of employment. ... In any event, all things considered, I share the Minister’s opinion that an employee in an arm’s-length relationship with Sylvain Girard’s business, 9250-6971 Québec inc., would not have entered into a substantially similar contract of employment, having regard to all the circumstances. [21]   In my opinion, such a person would not have agreed to continue working for the payer after being laid off, as was the case with Marie-Antoinette Boivin, unless he or she had been offered very preferential conditions of employment allowing him or her to optimize his or her Employment Insurance benefits. ...

Thus, he could refer, on a balance of probabilities, to new facts that would not have been considered by the Minister showing that he did not earn the alleged income, or else, present evidence that the assumptions of fact on which the Minister based herself to issue the reassessments are erroneous. ... The Queen, 2005 TCC 545, [2005] TCJ No. 396 (informal procedure), the Honourable Chief Justice Bowman stated the following: 11   In drawing the line between “ordinary” negligence or neglect and “gross” negligence, a number of factors have to be considered. ...

Her Majesty, [1998] TCJ No. 252, Teskey, J. of this Court considered whether an agreement between the appellant owner of a malting plant and a village was a joint venture agreement. ... Her Majesty, 2009 TCC 139, Campbell, J. considered whether a joint venture reflected in the teaming of the appellant’s company and another company in each pooling or contributing cash to fund purchasing by the other party of certain inventories for resale with gross proceeds divided between the parties; where both companies, although the appellant’s to a lesser extent, participated in deciding what and whether to purchase and on what terms etc. ...

Holmes provided evidence that on December 3, 2013, the Canada Revenue Agency issued rulings on the insurability and pensionability of four workers’ employment with 1289151 Ontario Inc. for the period from January 1, 2011 to June 8, 2012 and ruled that for the period under review, the four workers were considered self-employed and their services were neither insurable nor pensionable. 1289151 Ontario Inc. was part of the Match Marketing Group and these workers were offering services similar to the services offered by the Workers. [14]   Mr. ... As noted in Royal Winnipeg Ballet at para. 64, the relevant factors must be considered "in the light of" the parties' intent. ...

There are clearly obligations to be performed by both parties to each other and to third party purchasers as is common in most retail based contracts. [27]   In analysing whether the services amount to the provision of “financial services” as the next step in the determination dictated by the appellate Court in Global Cash and Great-West Life above, the Respondent contends that it is the obligations of the Appellant to Walkaway under the Dealership Agreement that are the relevant services for which the Appellant earned its compensation and hence must be considered in determining the predominant elements of the supply of services that must be evaluated in deciding whether such services fall within the definition of “financial services”. [28]   The Respondent argues that the predominant elements of the services of the Appellant to Walkaway include: 1.   ... It may be possible in certain arrangements or contracts, that the main purpose of a contract is for such services, but that is not the case in this matter. [34]   Accordingly, I find that the predominant element of the Appellant’s service was the arranging for the sale of insurance which falls within the definition of a “financial service”, notwithstanding that some of the ancillary services provided by the Appellant could be considered promotional or administrative; particularly after the sale of Insurance Products was completed, thus the compensation received by the Appellant is exempt from GST/HST. ...

She stated as follow:   [15] I was not referred to any judicial decisions of this Court which have considered an application of this type. ... The cases which have considered Rule 59.06 have adopted the definition of fraud set out by the House of Lords in Derry v. ...

The criteria for applying this exception to director liability were considered in Buckingham v. ... These circumstances must be taken into account, but must be considered against an objective “reasonably prudent person” standard. [...] [34]   Therefore, in this case, the Court must assess, against an objective standard, whether the Appellant exercised the degree of care, diligence and skill to prevent the failure that reasonably prudent person would have exercised in comparable circumstances. [35]   The Federal Court of Appeal further specified in Buckingham that the review of the due diligence defence had to include the measures taken to prevent the corporation’s failure to remit the required amounts. ...

Thus, for making the determination regarding primary place of residence, to be considered are purpose of the stay, length of the stay, physical presence at the residence, the intention to use the residence as the primary residence, and the address appearing on the individual’s personal records. Any other relevant factors will also have to be considered. [25]   The following is an excerpt from that statement: 10. [...] ...

The CRA representative advised the accountant that closing the account could be considered after the review was completed but the immediate issue was whether there is a discrepancy between the HST returns and the GBI on the T1 returns. ... Kirschke a collection letter. [32]   A number of cases have considered whether the address to which a taxpayer’s assessment has been addressed is a correct address, but none of them apply here. [10] In Bhatti v. ...

Thus the remaining issues to be considered are: Was the employment insurable employment under the laws of the Netherlands, the place where the employment took place? ... See section 7(c) of the Regulations to the EIA. [12] It may have been possible for him to find other employment in the Netherlands and thereby extend or amend his work permit although, given his personal circumstances and desire to return to Canada, presumably that was not an option he would have considered pursuing. [13] Employer is defined in the EIA as including a person who has been an employer. ...