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For all these reasons, his concern at the time of their separation was that she make a suitable contribution to his income after his retirement, which he considered to be imminent. ... In my view he was correct to do so. [10]          As Archambault J. has said, the line of reasoning that he developed in Bergeron was not specifically considered in any of the decided cases. ... It is not necessary to reiterate those here, as it is beyond question that the payment in this case would, if it had not been paid into an RRSP in the name of the Appellant, be considered the payment of a capital amount. ...

Thus, in his opinion, the rental income should be considered business income because the appellant was not incorporated [translation] "for the sole purpose of holding a property to be rented with limited landlord responsibilities, since it provided other services in the past". [13]     The appellant's agent also referred to paragraph 7 of Interpretation Bulletin IT-177R2, which states:            ... Generally, however, subject to the comments in the current version of IT-420, Non-Residents- Income Earned in Canada, rental income of a corporation will be considered to constitute income from a business. [14]     In this regard, he noted the exclusion from rental income of property other than real property for the purposes of the definition of "specified investment business" in subsection 125(7) of the Act. ... Gagnon's contribution meant that the appellant could be considered to have a business. ...

" [3]            Included in the said Order, was the review date of November 19, 1998 where the matter would again be considered at a sitting to be held in Tumbler Ridge. ... Her Majesty the Queen, 2 C.T.C. 2308, the Honourable Judge Dussault, Tax Court of Canada, considered the appeal of a taxpayer who had lived common law with the father of two children sharing joint custody with the mother and a dispute arose over the entitlement to the child tax benefit. ... A.G. of Canada, 2000 DTC 6556, the Federal Court of Appeal considered the case of a taxpayer who sought the equivalent to married tax credit even though he had made child support payments for his son and had been allowed the resulting deduction for those amounts. ...

If it was pursuant to a contract of service then the Workers' employment was both insurable and pensionable as they would be considered employees of the Company. ... It is considered not as single tests to add up, to arrive at the decision for or against the type of relationship existing, but as a four-in-one test to examine the whole of the various elements, which constitute the relationship between the parties. It is what Lord Wright calls, "the combined force of the whole scheme of operations", which must be ultimately considered to determine that relationship. [13]          In these circumstances, the evidence given will be examined under the various tests recommended. ...

The guardianship order is not meant to affect the relationship between the child and the parents, which is considered important, she added. ... M.N.R., [2] my late colleague Judge Sobier considered the meaning of the term "care" in former subparagraph 110(1)(c)(vi) [replaced by current paragraph 118.2(2)(e)]. ... The Queen, [13] Sharlow J. considered what must be specified in a certificate for purposes of paragraph 118.2(2)(e). ...

On the other hand, where the activity or undertaking has no reasonable expectation of producing profits, a business would not be considered to have been carried on and any losses that resulted would not be deductible for income tax purposes.                 ... The relevant factors to be considered in making such a determination will differ with the nature and extent of the activity or undertaking.                 ... All relevant criteria are considered together in making a determination and the taxpayer's failure to meet any one particular factor will not in itself preclude the taxpayer's artistic or literary activities from qualifying as a business. 7.              ...

Indeed the auditor for Revenue Canada considered them such. Appellant's counsel argued that this conclusion foreclosed the Minister's argument that they were a return of consideration. ... The attachments associated with the Lumberton shares, while they are owed to the appellant, did not appear to influence the appellant's decision to purchase the shares and cannot reasonably be considered a return of the consideration of the sum of $7,500 paid for the shares. ... Since I have considered the issue as directed by the Federal Court of Appeal and since the appellant is successful, it is not necessary at this time to consider counsel's submission with respect to Continental Bank, supra. ...

Traditionally, expenses that simply make the taxpayer available to the business are not considered business expenses since the taxpayer is expected to be available to the business as a quid pro quo for business income received.... [6] I believe it would nevertheless be useful to cite lengthy excerpts from this decision to show that the distinction between a personal and a business expense is not always easy to determine and to establish the criteria that should be considered in ascertaining whether an expense is one of a personal or business nature. ... According to this test, if I interpret it correctly, any expense that must be made by a person in order to report for work will be considered a personal expense. ... Can haircuts be considered as supplies within the meaning of this subparagraph? ...

James Klimas was not considered to be the primary caregiver for the children; consequently, the Minister issued child tax benefit notices on May 12, 1998 for the base year 1994, and on June 19, 1998 for the base years 1995 and 1996, refusing the Appellant the eligibility for the CTB for the children. ... The presumption referred to in paragraph (f) of the definition of “eligible individual” in section 122.6 of the Act is thus not applicable and the factors set forth in section 6302 of the Regulations must be considered. [8] The appellant, Mr. ... No. 431. [31] In light of the factors to be considered, which are based on care, attention, participation and involvement, and in view of the evidence adduced in the present case, I must conclude that the appellant has brought insufficient evidence to demonstrate, on a balance of probabilities, that she has satisfied the condition set out in paragraph (b) of the definition of “eligible individual” in section 122.6 of the Act, namely that she was, during the periods in issue, the parent who primarily fulfilled the responsibility for the care and upbringing of the two children. [32] Therefore, the appeals are dismissed. ...

It is also the case that the parties’ mutual intention or stipulation as to the nature of their contractual relations should be considered and may prove to be a helpful tool in interpreting the nature of the contract for purposes of characterizing it under the Civil Code. ... Canada, 2009 FCA 47, 2009 DTC 5056, wherein the intention of the parties is described as an important factor to be considered in characterizing a contract for purposes of the Civil Code. ... That does not mean that taken as a whole, having considered all of the relevant considerations and indicia, there may not be an overall degree of direction and control and subordination sufficient to make it employment. ...