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If a particular activity could be performed under this Agreement or the Retainer Agreement, it shall be considered to have been performed under the Retainer Agreement. [22]          The latter provision (referred to as the "default" provision) is yet another puzzling provision. ... What is the relevance, if any, of the employment responsibilities of the incorporated employee to Clearly Canadian that arise by virtue of his direct employment with Clearly Canadian. [42]          Counsel for the Appellant addressed this question with a focus on a reading of the Act that would require that corporate services be considered in isolation of the services that the incorporated employee provides directly as an employee of the recipient of the services. ... This suggests the duties to be performed as an officer, where the incorporated employee is actually an officer, should not be considered so that if the services contracted for by the service company are capable of being independent contractor services then they have to be recognized as such. ...

Since the appellant was then considered on leave without pay, he did not sit on these arbitration boards as a judge. ... According to the definition given above, a taxpayer should not be considered as holding an office merely because he occupies a position. ...   [26]    Justice Dussault then considered the effect of the judgment of Reed J. in Merchant v. ...

The respondent has not indicated how she would be prejudiced in this situation other than to say that the fresh step should be considered if a costs decision in the Strother motion is made. ... It is more difficult when the third category, mixed question of fact and law, is considered. ... That the alleged partnership must be considered in the totality of the circumstances prevents the mechanical application of a checklist or a test with more precisely defined parameters. ...

Consequently, re-stuccoing the building needed to be considered. Re-stuccoing required removal of all existing stucco which likely meant dealing with any insulation problems that would be exposed and any other issues that may be revealed by opening the exterior envelope. ...   [52]     While the timing of and the relative cost of work done are factors to consider, I note that there is little doubt that, generally speaking, the current treatment of repairs will not be changed simply because a number of repairs are undertaken at the same time. [27] There seems to be no suggestion in the authorities that the courts will second-guess an owner’s decision as to the timing of repairs that may, for example, be done at various stages of wear, during vacancies or slow rental markets or when economies present themselves, including a decision to do multiple repairs that may, when done together, appear to be a renovation when they might more properly be considered to be cyclical restorative repairs undertaken with no intention of altering the character of the property ...   [66]     As well, I might suggest that readying a property for occupancy has more likelihood of being considered on current account where the repairs were undertaken to make the property suitable for normal use again by the same owner. ...

He recalled discussing the topic of certain expense deductions with Dodds but always considered that he was an employee throughout the entire period. ... Despite the temptation to use Sir Wilfred Greene's method I shall endeavour to apply as best I can the principles to be deduced from the Federal Court of Appeal's decisions.   36     I have considered this case on the basis of four alternative hypotheses. ... (b) Wiebe Door is all that is needed and intent need not be considered   (Sagaz, Wiebe Door and Precision Gutters Ltd.).               ...

  [35]     The auditor confirmed that she did not use Vialink’s amended T2 returns because she considered Vialink’s reassessment to be secondary to Mr. ... In completing the net worth, the entire family unit was considered. Although Sita Gardner gave evidence, she was not questioned in direct examination in respect to her assets and liabilities and how those figures might materially impact upon the net worth. ... Even if one considered his spouse’s income, the lifestyle is not supported by the figures provided. ...

Short of Parliamentary intervention, only the Supreme Court of Canada may review the soundness of the analytical framework developed and consistently applied on the issue by this Court. [9]   [12]     A further weakness of the Appellants’ argument regarding an Indian’s lack of choice is that it is essentially a restatement of the “necessity” argument, already considered and rejected by the Federal Court of Appeal in Desnomie v. ... The fact that [the taxpayer] works off reserve is a factor that tends to connect his employment income elsewhere than on a reserve. [12]   However, the Court went on to say that evidence of the necessity of having to work and/or live off-reserve could be considered as part of the “surrounding circumstances” of the Indian’s employment [13] ... This conclusion applies to the analysis of each of the Appellants’ appeals considered below.     2.       ...

  [28]          Following the hearing, I considered the provisions of the ETA that govern the revocation of a business's registration. ... Distance cannot be considered a justification for the absence of the information prescribed by subsection 169(4) of the ETA and by the Regulations, and such information includes the supplier's registration number for any sales over $30 and the name of the recipient for any sales over $150 ... For the reasons set out later in these reasons, I have found that the registration must be considered to have been in force at all times. ...

    [46]          Upon confirmation of the order, the Appellant considered that the terms of the escrow clause in the Purchase Agreement had been met, that the purchase was complete and that the Appellant was free to send 50% of the proceeds to the vendor and keep the balance for itself. ...   [83]          Counsel for the Respondent submitted that if the Appellant was found to have received consideration from the purchasers for supplies and services made to them, though supplies could not be considered incidental supplies for the purpose of the rule in section 138 of the Act. ... Overall, the relationship between the Appellant and the US vendors meets the generally accepted definition of “agency” set out by Fridman in The Law of Agency (7th ed.) at page 11 :   Agency is the relationship that exists between two persons when one, called the agent, is considered in law to represent the other, called the principal, in such a way as to be able to affect the principal’s legal position in respect of strangers to the relationship by the making of contracts or the disposition of property ...

  [8]      In Bishop Berthelet's opinion, pastoral agents should be considered equivalent to the definition of clergy in the Interpretation Bulletin. ... But the phrase "member of the clergy" must be interpreted in accordance with the rules of the church to which the member belongs, and we shall see that, under rules of the Roman Catholic Church, only members who have received the Sacrament of Orders are considered members of the clergy of that Church. ... To determine if a person is a "regular minister," the structure and practices of the Church in question must be considered. ...