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No. 342 (QL), was also referred to by counsel, but again, the issue in that case was the effect of corporate status once a corporation is revived, but that matter was considered in terms of whether the corporation in question was capable of retroactively carrying on business during the tax years in issue and whether the Crown had acquired the right during the corporation’s dissolution to assess the appellant with respect to the business income earned. ... An appellant’s background and his participation in, and knowledge of, the affairs of a corporation of which he is a director are all matters to be considered, particularly when the appellant is the sole director of the corporation. ...

(ii) where a beneficiary’s share of the accumulating income or capital therefrom depends on the exercise by any person of, or the failure by any person to exercise, any discretionary power, those shares shall be deemed to be owned at that time by the beneficiary,...   256.(1.3) Parents deemed to own shares – Where at any time shares of the capital stock of a corporation are owned by a child who is under 18 years of age, for the purpose of determining whether the corporation is associated at that time with any other corporation that is controlled, directly or indirectly in any manner whatever, by a parent of the child or by a group of persons of which the parent is a member, the shares shall be deemed to be owned at that time by the parent unless, having regard to all the circumstances, it can reasonably be considered that the child manages the business and affairs of the corporation and does so without a significant degree of influence by the parent.   ... If that was the case, neither he nor his father could have been deemed to be owners of the shares in 9059, and accordingly neither 9059 nor the Appellant could be considered to be associated with the two other corporations, Pépinière and Centre du Jardinage. ...

Analysis   [20]    There are accordingly two questions to consider:   a)  If subsection 181(3) of the ITA is disregarded, are the amounts in question payments for the acquisition of inputs and intermediate products that cannot be considered “advances”? ... Note 6 is contradictory; it speaks of a “transfer”, which appears to suggest a sale of inventory; however, it also speaks of a guarantee, which appears to suggest that what is involved is a means of financing and that the appellant did not do everything that was required in order for the progress payments in question to be considered income. ...

Employment Insurance Regulations   Part I — Unemployment Benefits   Hours of Insurable Employment — Methods of Determination   9. 1 Where a person's earnings are paid on an hourly basis, the person is considered to have worked in insurable employment for the number of hours that the person actually worked and for which the person was remunerated.   9.2 Subject to section 10, where a person's earnings or a portion of a person's earnings for a period of insurable employment remains unpaid for the reasons described in subsection 2(2) of the Insurable Earnings and Collection of Premiums Regulations, the person is deemed to have worked in insurable employment for the number of hours that the person actually worked in the period, whether or not the person was remunerated.             10. (1) Where a person's earnings are not paid on an hourly basis but the employer provides evidence of the number of hours that the person actually worked in the period of employment and for which the person was remunerated, the person is deemed to have worked that number of hours in insurable employment ... Chahal meeting her target or quota for berries can be considered to have had any material impact on her hourly earnings or hours worked. ...

Diotte submits that the Minister generally considers gains realized by an individual who invests in securities listed on a stock exchange to be capital gains, except if the person concerned is ordinarily engaged in such trading, in other words, where it is an ordinary source of income that can be considered a commercial activity ... Unfortunately, the distinction is not a mathematical exercise, but rather one in which a multitude of factors, some of which pertain to the taxpayer's intent, must be considered. ...

  [2]               The question relates to who, for the purposes of the medical expense credit in section 118.2 of the Income Tax Act, as amended (" ITA "), is considered by the Canada Revenue Agency ("CRA") to be a medical practitioner within the definition in subsection 118.4(2) of the ITA. ... The issue of relevancy was considered at length by Christie A.C.J. in Shell Canada Ltd. v. ...

The Respondent attempted to do so by specifying which of the outstanding items included in the Trust's estimate it considered to be allowable as expenses. ... My analysis does not end there, however, as other costs must be considered, including the exercise room, fencing, metal railings and other items disallowed by the Minister. ...

Whether the intermediary's service can be considered to be a service of arranging for a supply of a financial service is a question of fact depending on the degree of involvement of the intermediary in each particular case. ... Since there seems to be a difference in meaning between the two versions, the principles of interpretation regarding bilingual legislation must be considered. ...

Tanner stated he considered SPI was the proper entity responsible for remitting income tax and other source deductions as well as amounts due in respect of GST collected, since it had been responsible for paying wages and had issued all invoices- including GST amounts- to customers since December 1, 1997. ... He agreed the numbers therein pertained to both Specter and SPI even though he had not requested that sort of analysis from the bookkeeper because he wanted only to be provided with information that was relevant to Specter's participation in the business arrangement with SPI so he could have a better understanding of what had transpired during the period when Specter and SPI were operating what he considered to have been a joint venture. ...

" The answer is clearly no; however, there is cause to ask questions when the initial claims were that the cheques proved payment and receipt of salary. [26]     Generally, the Appellant and her husband, as agent of the Intervenor, provided all sorts of explanations that were ambiguous, confusing and inconsistent and, at the time, completely contradictory to support their fundamental claims that the Appellant had been paid and that she had not worked at all, or very little, from January to September during the years at issue. [27]     The only element that they emphasized as being clearly an error in the gathering of the data considered during the processing of their file was the question of the location where the business's deposits were made. [28]     The Respondent submits that they were made outside the small community where the business was located, whereas the uncontradicted evidence showed that they were made at the counter or at the Caisse Populaire in the municipality of Price. ... The lay-offs were planned and orchestrated for the sole purpose taking maximum advantage of the employment insurance program. [37]     First, the Appellant and her husband worked together in an irreproachable manner where it was a question of the insurable nature of the work; since there was already a favourable decision with regard to the work, they thus undoubtedly thought that they were protected from any problem. [38]     As the results of the investigation proved disastrous, they then clearly decided to argue using all sorts of far-fetched explanations, which the Appellant offered in a manner that was hesitant, confused, vague and riddled with inconsistencies and contradictions. [39]     There is no doubt that the Respondent conducted a proper analysis and considered all the relevant facts. ...