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TCC

Bernier v. M.N.R, 2010 TCC 280

No. 749, (1999), 249 N.R. 1, the fact that the contractor had to use expensive special detection equipment supplied by the client to check and gauge toxic substance detectors was not considered to be sufficient in itself to transform what was a contract for services into a contract of employment.   ...
TCC

Taylor v. M.N.R., 2010 TCC 333

I agree with Rosenberg J. that, as a result, it should be assumed that "the cost of these benefits was considered in the overall compensation package at the time of implementation. ...
TCC

Persuader Court Agents Inc. v. M.N.R., 2010 TCC 335

The 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. ...
TCC

Giocoechea v. The Queen, 2010 TCC 539 (Informal Procedure)

  [20]          Even if the Appellant were considered to have resigned as director on May 3, 2004, the fact would remain, nevertheless, that he was the person who managed the affairs of the Corporation after May 3, 2004. ...
TCC

Lachabi v. The Queen, 2010 TCC 529 (Informal Procedure)

The West Jakarta Religious Court considered the requests and denied the child support on the basis that it did not know the Appellant’s income or his whereabouts. ...
TCC

Moreland v. The Queen, 2010 TCC 483 (Informal Procedure)

.), is the only case in which the Federal Court of Appeal has considered the deduction of moving expenses under subsection 62(1). ...
TCC

Lessard v. M.N.R., 2010 TCC 517

  [7]               To determine whether the employment contract was influenced by the parties' non-arm's-length relationship, Parliament provided various criteria to be considered, such as the duration and the terms and conditions of employment ...
TCC

Leduc v. The Queen, 2010 TCC 379

The Queen: [4]     In drawing the line between "ordinary" negligence or neglect and "gross" negligence a number of factors have to be considered. ...
TCC

Moreau v. The Queen, 2010 TCC 371

In addition, parties not dealing with each other at arm's length must pay attention to how they structure their transactions, because not only the content thereof but also the form will be considered. ...
TCC

Bowden v. The Queen, 2010 TCC 424 (Informal Procedure)

The Queen [2] that were considered by the Court at that time to be appropriate indicia of the probability of profit and therefore of the existence of a business, there is little here to suggest that we are dealing with a business or two businesses, that had any expectation of profit in 2007 and 2008; I will not refer to 2009 because it may become the subject of other proceedings at some later point. ...

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