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The PST arrears were considered to present a more pressing and potentially harmful problem than the amount owed in respect of GST and, in compliance with the adage, "the squeakiest wheel gets the grease", Birchard- on behalf of Dortec- began submitting monthly payments- in the sum of $1,700- to pay off the PST debt. ... Harvey Kalef, 96 DTC 6132, the Federal Court of Appeal considered whether the taxpayer had ceased to be a director upon the appointment of control over affairs of the corporation by the trustee in bankruptcy. ... McKinnon et al., 2000 DTC 6593. the Federal Court of Appeal considered the matter of directors' personal liability for unremitted source deductions and GST. ...

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 ...   [42]     With respect to assumption (ll), the Appellant considered the $692.00 paid each 2 weeks to be a guaranteed base salary not an advance on future sales. ...

In response to a query as to whether she considered herself to be in business she replied in the affirmative saying that she didn't have to go to a job. ... 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 hired his own helpers, what degree of financial risk he takes, 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. [74]          Counsel stated that the Appellant had certainly grown but asked whether that was so for the Demonstrators. [75]          Appellant's counsel then turned to a submission based upon Regulation 6(g). ... 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. ...

Her Majesty the Queen, stated:...the following connecting elements are considered for determining the situs of the investment income: (a) the residence of the Appellants; (b) the origin or location of the capital used to buy the securities; (c) the location of the bank branch where the securities were bought; (d) the location where the investment income is used; (e) the location of the investment instruments; (f) the location where the investment income payment is made; and (g) the nature of the securities and in particular; (i) the residence of the issuer, (ii) the location of the issuer's income generating activity from which the investment is made, and (iii) the location of the issuer's property in the event of a default that could be subject to potential seizure. ... We should indicate that the concept of "commercial mainstream" is not a test for determining whether property is situated on a reserve; it is merely an aid to be used in evaluating the various factors being considered. ... Extremely important, particularly in this case, is the type of income being considered as attracting taxation. ...

The weekly reports thus cannot be considered reliable documents, according to counsel. [74] The fact that, in the investigator's experience, it was common practice to work overtime in the field of cement floor construction does not necessarily mean that this practice was followed by PMC since it used several crews which relieved each other and Mr. ... Candussi's testimony; the fact that his testimony was corroborated by certain documents, in particular the weekly reports, also had to be considered. ... Candussi's additional income which the Minister considered to be appropriations of funds when making his reassessment. ...

Budnick stated BTI received two letters- both dated April 3, 1998- (Tabs 1 and 2)- advising that the Department of Human Resources Development had requested a ruling from Revenue Canada on the insurability and pensionability of each worker and the resultant ruling was that each worker was considered to be an employee under a contract of service with BTI. ... She stated BTI had been advised by Hansford when speaking to her husband, Terry Budnick, that he had applied for employment insurance benefits based on his previous employment as a dispatcher at Temor and had never regarded himself as having been in an employment relationship with BTI. [8]            Counsel for the appellant submitted the most important factor to be considered was the absence of control by the appellant over the work being performed by the workers either as to the manner of the hours during which the services were provided. ... M.N.R. 97-470(UI), a decision of The Honourable Judge Mogan, T.C.C., dated November 24, 1997, Judge Mogan considered the status of a person- Freeman Walters, the intervenor- who drove a truck for the appellant, a corporation carrying on business as a supplier to pizza restaurants. ...

MacDonald reviewed the tax problem from both GMCL's and GMAC's perspectives and considered that a major problem was that the nature of the relationship between the two corporations had never been documented. ... In the appeals at bar one is faced with contracts and relationships validly created in the normal course of business and I am not prepared to ignore them. [53] McLachlin J., as she then was, considered the matter of the respondent challenging a taxpayer's legal relationships in Shell Canada Ltd. v. ... Fridman describes an agency relationship in the following manner: 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. [19] [64] The Civil Code of Quebec defines "mandate": [20] Le mandat est le contrat par lequel une personne, le mandant, donne le pouvoir de la représenter dans l'accomplissement d'un acte juridique avec un tiers, à une autre personne, le mandataire qui, par le fait de son acceptation, s'oblige à l'exercer. ...

Explain schooling and background A director has many duties in addition to meeting the payments due to the crown. we must act honesty and in the best interests of the company. a director can not be held liable for errors in judgement. directors are not expected to be trustees, their duties can be more varied and complex. at times directors are required to exercise business judgement and to take business risks that can range from conservatism to outright speculation. we did not go so far as outright speculation, we took calculated risks based on sound knowledge and the expectation that other people would act rationaly, who would expect that an investor who wants to regain his funds would block any action that would allow him to achieve that end. in the end our position was correct and rana did come to the table, however it was too late. as i do not have extensive schooling, no degrees but have relied on some night school to improve my business knowledge i should be expected to show a lower level of experience than an mba or fully trained manager, in that case we should rely on the skill of a professional and that we did. at all times we had consultants and mentors with years of professional experience to assist us. bill humphries head of small business division of earnst and young art brueton, ex manager for ibm, instrucor at ubc peter mogan, lawyer howard jones ex vp bank nova scotia paul sabina director vantage house section 227 should be considered in part with the canada business corporations act in that the wording is very close and it should be considered that the legislators intended the acts to work in concert with each other. in that event a director has other duties in addition to ensuring that the crown recieves there funds. a director must act honestly and in the best interests of the company. this means that we can not take deposits received from clients as these funds are taken so as to provide materials and labor to fulfill our contractual obligations. we must rely on profits to satisfy our debts. the standard of care is inherantly flexable, it must mirror the situation and circumstances at the time and take into account the experience and knowledge of the directors. the act requires directors to act proactively to prevent lapses and to remedy them if the occur. we did both to the extent of our resources and abilities. at all times we had a reasonable expectation that the company could be saved and that rc and our creditors would be satisfied, this is in keeping with more of the requirments placed on a director than just section 227. we were not, in our opinion at the time, wasting our efforts and we were at no time planing or acting to avoid, hide or prevent payments being made to rc. just the opposite. when we realized that we would not be able to remedy the situation through our work and that we would have to rely on preuter as a white night we offered our ecievable to rc, names and amounts so that they could be collected by rc. we met standard of care required. case should be dismissed. if not we should expect respite from interest. ... That being said, both of these directors must be charged with a high standard of care when one considers the test of “reasonable care” as set out in Soper, supra and the other cases. [98] According to the evidence of the Appellants themselves they considered their duty as directors to collect and remit the deductions to Revenue Canada as a very substantial duty and they were both aware that if the company did not make the requisite deductions and remittances that they could be held liable as directors. ...

I have now received and considered those written submissions. [6] While the opinions of the three expert witnesses are voluminous, and the documents relied upon by them, which were entered into evidence by consent of the parties, are even more so, there is no substantial difference among them as to the basic facts of history leading up to and surrounding the making of the treaties of 1760-61. ... They had long been victimized by unscrupulous traders; they wanted, and they got, assurances that in future they would receive fair value for the goods that they brought to trade. [35] The Appellants rely upon all the treaties entered into between the British and the Mi'kmaq between 1725 and 1768, but the focus of the argument was upon the identically worded treaties of 1760-61, which were those considered by the Supreme Court of Canada in Marshall. They must, of course, be considered in the light of the whole history of relations between the parties, including the other treaties. ...

RESPONDENT’S POSITION [24]         The respondent argues that the questions should be answered since the questions are relevant as they deal with issues raised in the pleadings. [25]         The respondent submits that in decisions dealing with trading, where the Courts had to determine whether a taxpayer was operating a business or whether the taxpayer was in the business of building and selling at a profit, this Court and the Federal Court of Appeal have indicated that the trading history of shareholders and officers should be considered in determining the intention of the corporation. ... Lemay should not be considered a third party since he is a shareholder, the president and an employee of the appellant. [27]         Finally, the respondent argues that the questions do not constitute a fishing expedition since the questions are relevant to the matters in issue. ... It is sound policy for the Court to adopt a liberal approach to the scope of questioning on discovery since any error on the side of allowing questions may always be corrected by the trial judge who retains the ultimate mastery over all matters relating to admissibility of evidence; on the other hand any error which unduly restricts the scope of discovery may lead to serious problems or even injustice at trial. [37]         It is also a well-known principle that a question can only be posed at discovery if the question is relevant. [38]         In Lehigh Cement Limited, Justice Dawson of the Federal Court of Appeal held that a question will be considered relevant if there is a possibility that it will help the party asking the question, damage the position of the opposing party or lead to a series of questions that will accomplish one of the two precedent possibilities. [3] However, she also held, that even if relevance is established, the Court still has discretion to disallow a question. [4] She explained as follows: 35   Where relevance is established the Court retains discretion to disallow a question. ...