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He also refused to sign the tax returns, claiming that doing so might make him lose what he considered to be the benefits of the expiry of the limitation period. ... Quite the contrary: the evidence has shown that the appellant acted in an irresponsible and rash manner. [79]     The appellant was so self-assured that he considered himself more competent than anyone, including the respondent's representatives, to decide what he should or should not do in managing both his personal affairs and those of the corporation. [80]     Where the penalties are concerned, they are entirely justified, since the balance of the evidence has unequivocally shown that the appellant acted in a completely irresponsible manner by ignoring the numerous notices and challenging the justification for actions that were fully justified, that is, the numerous notices and reminders to satisfy the obligations set out in the E.T.A. [81]     Essentially, subsection 323(3) of the E.T.A. provides that a director is not liable for a failure if the director has exercised the degree of care, diligence and skill to prevent the failure that a reasonably prudent person would have exercised in comparable circumstances. [82]     The appellant acted with an extraordinary degree of carelessness, particularly in not filing any tax return forms. [83]     The appellant took no action to comply with the Act, and took no active steps to prevent the failures or omissions by the company. ...

The most that can be said is that control will no doubt always have to be considered, although it can no longer be regarded as the sole determining factor; and that factors, which may be of importance, are such matters as whether the man performing the services provides his own equipment, whether he hires his own helpers, what degree of financial risk be taken, what degree of responsibility for investment and management he has, and whether and how far he has an opportunity of profiting from sound management in the performance of his task. ... To formulate a decision then, the overall evidence must be considered taking into account those of the tests which may be applicable and giving to all the evidence the weight which the circumstances may dictate. [8]      The nature of the tests referred to by the Federal Court of Appeal can be summarized as: a)        The degree or absence of control exercised by the alleged employer; b)       Ownership of tools; c)        Chance of profit; d)       Risk of loss. ...

(x)         any particular amount (other than a prescribed amount) received by the taxpayer in the year, in the course of earning income from a business or property, from (i)          a person or partnership (in this paragraph referred to as the "payer") who pays the particular amount (A)        in the course of earning income from a business or property, (B)        in order to achieve a benefit or advantage for the payer or for persons with whom the payer does not deal at arm's length, or (C)        in circumstances where it is reasonable to conclude that the payer would not have paid the amount but for the receipt by the payer of amounts from a payer, government, municipality or public authority described in this subparagraph or in subparagraph (ii), or (ii)         a government, municipality or other public authority, where the particular amount can reasonably be considered to have been received (iii)        as an inducement, whether as a grant, subsidy, forgivable loan, deduction from tax, allowance or any other form of inducement, or (iv)        as a refund, reimbursement, contribution or allowance or as assistance, whether as a grant, subsidy, forgivable loan, deduction from tax, allowance or any other form of assistance, in respect of (A)        an amount included in, or deducted as, the cost of property, or (B)        an outlay or expense, to the extent that the particular amount (v)        ... [9]      In the Respondent's Reply to the Saskterra Notice of Appeal, the following statements appear: 7(e)       The amounts by which the tax due under the MTA was reduced are amounts received as an inducement, refund, reimbursement, contribution, or allowance or as assistance, whether as a grant, subsidy, forgivable loan, deduction from tax, allowance or any other form of inducement or assistance; 10.       ... the Minister correctly included in the Appellant's income for each of the years under appeal the reductions claimed by the Appellant in determining its tax under the MTA for that particular year,.... ... The motion will have to be dismissed. [21]     Counsel for the Respondent relied on a decision of the Ontario Superior Court of Justice in which Kiteley J. considered a rule similar to our Rule 170.1: Treats Inc. v. ...

Veno's perspective, he considered himself a working supervisor. He supervised the whole site. ...   [19]     In this case, a further factor to be considered is the actual nature of the project. ...

The most that can be said is that control will no doubt always have to be considered, although it can no longer be regarded as the sole determining factor; and that factors, which may be of importance, are such matters as whether the man performing the services provides his own equipment, whether he hires his own helpers, what degree of financial risk be taken, what degree of responsibility for investment and management he has, and whether and how far he has an opportunity of profiting from sound management in the performance of his task. ... To formulate a decision then, the overall evidence must be considered taking into account those of the tests which may be applicable and giving to all the evidence the weight which the circumstances may dictate ...

Relevant statutory provisions [19]     In 1996 and 1997, paragraphs 118.3(1) and 118.4(1) read as follows: 118.3 (1) Credit for mental or physical impairment- 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 (1) Nature of impairment- 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. ... (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. ...

The appellant stated he had not signed any of the required documents and considered the signatures to have been a forgery perpetrated by his wife. ... R., [1997] 3 C.T.C. 2711, the Honourable Judge Garon – as he then was – of the Tax Court of Canada considered the case of a taxpayer who had been disabled by a head injury and his mother had been acting as guardian for 15 years until she died – in 1989- following which a new guardian was appointed. ...

In my view, this tax advantage should not be considered in determining whether Dr. ... The tax advantage which is received from gifts is not normally considered a "benefit" within this definition, for to do so would render the charitable donations deductions unavailable to many donors.                                       ...

In this manner, it would appear that the Minister considered the Appellant to be a placement agency. ... It says the following: It has been decided that this employment was insurable for the following reason: Gaétane Dolci was engaged under a contract of service and, therefore, was considered an employee of Triumph Implementation Consulting Corporation during the periods in question. ...

Peter Byrne ("Byrne"), a professional engineer who was qualified to give opinion evidence in the field of geotechnical engineering and, in particular, with respect to the questions of whether, from a theoretical and a practical engineering perspective the ponds and attendant dykes of the Appellant would be considered as structures, and also, what engineered attributes of their design, physical nature and purpose would constitute them as structures. [18]          Byrne stated that, from reading reports, his perception was that the Appellant's main concern was about failure of the pond and that they had to remove water from what was pumped up to the site with the resultant compaction of the coarser part of the tailings to make it strong. ... The fact that the tailings ponds with attendant perimeter dykes were carefully engineered to contain the tailings allows them to be considered as "structures". ...