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In such circumstances, can it now be said in the absence of such a ministerial prescription as a corporate seal on the waiver form, the document should be considered null and void and bereft of any legal weight? ...   [32]     In Loyens, Campbell J., writing in obiter at the end of her reasons, considered the lawyers' arguments regarding the validity of the waiver executed in that case. ...

At all material times, the Appellant and Starcycle's intention and belief was that considered the Appellant was providing her services to Starcycle as an independent contractor and not as an employee. 10.     ... Lord Borth-Y-Gest said at pages 24-27:       The Court of Appeal recognised that a director of a company may properly enter into a service agreement with his company, but they considered that, in the present case, inasmuch as the deceased was the governing director in whom was vested the full government and control of the company he could not also be a servant of the company. ...

In other words, if the answer is yes, the non-arm's length relationship, which is nevertheless real, is deemed not to have existed at the time the work was performed. [12]     In view of the discretionary or subjective aspect of the decision, the courts have, on a number of occasions, recalled the necessity of a prudent and reasonable approach. [13]     In other words, the Tax Court of Canada must not essentially substitute its own analysis where the analysis that led to the decision was judiciously conducted. [14]     Assuming that all the relevant facts were considered and the resulting conclusion was reasonable, appropriate or justified, the Court may not intervene or else its judgment may be reviewed. [15]     Where certain facts have been excluded from the analysis, or have been undervalued or overvalued, the Court must consider whether the determination still appears reasonable, in which case there is no reason to intervene. ... All the relevant facts were considered. Furthermore, the facts in question were not subject to any controversial interpretation, particularly those appearing in the table, which was key in showing that the decisions were valid. [39]     The gathered information reproduced in the table speaks for itself. ...

Exhibit I‑7, page 1, clearly shows that the tax collected for that same period was $15,864.23, but only the input tax credit of $3,217.72 was considered in computing the total of $146,833.87, including interest and penalties ...   [40]     In addition, that same page clearly shows that only $3,217.72 of the total amount of $15,864.23 of tax collected was considered for the purpose of the calculations for the period ended July 31, 1998; the difference of $12,646.51, plus interest and penalties, that is, a total of $15,730.15, was the subject of the fourth assessment ...

  [29]     The Appellant explained that this matter became a nightmare, that he considered himself a victim and that he felt it was important to preserve his reputation in the eyes of his clients and colleagues. ... L'Écuyer explained that all the taxpayers concerned were denied the losses, but that the penalty under subsection 163(2) was not imposed on taxpayers who either provided explanations that were considered satisfactory, or cooperated with the CCRA ...

  [20] Scholars have considered the concept of "power of direction or control" and its flip side, the relationship of subordination. ... In carrying out the mandate of determining the presence or absence of a relationship of subordination, many indicia can be considered. ...

In addition, the Appellant considered the possibility of bottling and marketing spring water. ... Boudreau claimed that he still considered them to be samples and that, in reality, the invoices that had been submitted to him indicated that Sapa's operations had been carried out in 1995, in 1996 and in early 1997 and that the beverages were bottled in 1996. ...

Bleau be considered a reimbursement by 6421 of an amount due by Projets to Ms. ... Professors Brun and Tremblay clarify the scope of subsection  92(13): [translation] Subsection 92(13) legitimizes the greater part of what is considered civil law in Quebec and is traditionally included in the Civil Code. ...

He confirmed that his statements did take into account those items which he considered to be personal, while the balance he attributed to business because of the nature of work performed by an excavating company. ... If the truck is to fall within the second exemption of (ii) it must therefore be used "all or substantially all" of the time to transport equipment to produce income. [31]     This definition has been considered in Pronovost v. ...

Croteau testified that he had considered the fact that the extra hours worked by the interveners would ultimately be paid to them in the form of a dividend declared by the company or by assigning them a greater percentage of ownership in the business. ... This relationship between the interveners and the appellant, following the death of their father, was clearly different from that which the appellant would have had with an employee with whom it dealt at arm's length. [35]     After examining all these factors, which I consider important and relevant and which emerge from the evidence produced during the trial, I have concluded that, if the Minister had considered them, he would not have reached the decision he reached, having regard for the law and for an objective, reasonable point of view. [36]     For these reasons, I consider that it is possible to move on to the second stage of the appeal process and to determine whether, having regard to all the evidence, the parties to the employment contracts would have entered into substantially similar employment contracts had they been dealing with each other at arm's length, in light of all the circumstances, including those set out at paragraph 5(3)b) of the Act. [37]     It is true that in terms of the remuneration paid, the hourly rate of the interveners was similar to that provided for in the agreement of the C.C.Q., even though the appellant was not bound by the terms of this agreement. ...