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There was no hard or fast evidence to suggest that there was a reasonable expectation of profit within a reasonable period of time. [36] Further, he questioned whether or not the salary that he drew out of the business could be considered income. ...

The sales that the appellant makes fall into four categories: (a) Sales of cars to the lessee of a leased automobile either during or at the end of the lease in accordance with the option in the leasing agreement; (b) retail sales of cars that are acquired from the lessee during or at the end of the lease and put on the appellant’s used car lot; (c) sales of cars acquired from lessees and “wholesaled” i.e. sent off to a wholesaler where such vehicles are not considered suitable for sale from the appellant’s lot; (d) sales of cars acquired as trade-ins on the lease or sale of another car from the appellant; such cars are either wholesaled or put on the appellant’s lot. [9] It is with cars that fall into category (b) that we are principally concerned in this appeal. [10] During or at the end of a lease, cars may be sold to the lessee or they may be acquired from the lessee, subject to a payment by the lessee or the appellant, depending on the value of the automobile at that point. ...

Pillsbury Holdings Limited, 64 DTC 5184, Cattanach, J. of the Exchequer Court of Canada (as it then was) considered the application of subsection 8(1) of the Act, which for the purposes of the case at bar, is identical to the current subsection 15(1) of the Act. ...

Conclusion [24] The appeal is allowed with costs on the basis that the sum of $23,593 should be considered in computing the UCC. ...

Jackman's non est factum argument can be considered, as well as the effect of his signing the letter purporting to waive his rights of appeal. [22] Therefore I release Ms. ...

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. ...

I also have this impression that the whole family was somewhat paranoid in their distrust of banks, particularly Venezuelan banks. [15] There are other problems with the story that have to be considered. ...

If, however, those facts are, in the opinion of the court, insufficient in law to support the conclusion arrived at by the Minister, his determination cannot stand and the court is justified in intervening. [18] There is no evidence that the Minister considered any facts other than those set out in the Replies. ...

Canada, [1999] F.C.J. 751 and we feel bound by this decision. [9] In Partanen, by which the Federal Court of Appeal considered itself bound, [1] the entire judgment read as follows: [1] This is an application for judicial review of a decision of the Tax Court of Canada which dismissed the Applicant's appeal of a decision of the Minister of National Revenue ("The Minister"). ...

In its place, they agreed to the following terms with respect to child support: 3.02     The parties have considered all aspects of the shared custody provisions of the Child Support Guidelines, including standards of living and that in order to accord with the provisions of The Income Tax Act to permit each party to claim a child as an equivalent to spouse in accordance with paragraph 7.14 of the parties’ Agreement, JEFFREY shall pay JENNIFER a sum each month, based on the set off principles, which for the purposes of same shall be defined as JEFFREY paying JENNIFER child support of $1,284.00 per month for both children and JENNIFER paying JEFFREY $812.00 per month for both children, for a net payment due and owing to JENNIFER of $472.00 per month, payable in equal monthly installments of $236.00 each, on the 1st and 15th days of the month, commencing July 1, 2012, until further agreement of the parties or court order. [11]         The Minister confirmed the reassessment for the 2012 taxation year and made the following assumptions of fact: a)         Mr. ...