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.'" [8] They therefore state [translation] "that the necessity of having to pay child support must also be considered a personal characteristic. ... Thus, the child benefits from the credit for a wholly dependent person through the parent receiving the child support payments. [29]     Furthermore, the Appellant's Agents mention that the Quebec government considered it appropriate to eliminate that inequality between taxpayers by granting support payers the opportunity to claim those tax credits. [23] They state that the purpose of the change was to rebalance the economic strengths between the parties so as to allow everyone the same benefits under the Act. [24] It is highly possible that the Quebec legislator made that legislative choice for precisely that reason. ...

Again, unlike Greene, in this appeal, a loss in the 1988 taxation year had been considered by the Minister, had been allowed for that year and had been carried back to 1987. ... After having, obviously, carefully considered the loss carry-back claimed and having applied it, by reassessment, to 1987, his duty was fulfilled, the prospective reassessment was made, and his right to reassess further was foreclosed. [41]          Respondent's counsel's submission that its position is buttressed by the limiting language of subsection 245(8), not employed in subparagraph 152(4)(b)(i) fails. ...

He considered overtime as donated hours to helping the family. He felt he could ask for a greater wage but did not want to, as he did not want to move into a higher tax bracket. ...   [41]     While I am prepared to review the Minister's decision based on my finding thus far, I can reach the same conclusion considering the other two stages of the first arm of the analysis; that is, the issues of whether the Minister failed to consider relevant or considered irrelevant factors. ...

I say yet again because since its passage in 1990, several decisions of the Tax Court of Canada and several judgments of this Court have already considered what workable meaning could be given to subparagraph 3(2)(c)(ii). ... Even at minimum wage, that sort of effort can produce a reasonable income during the course of five or six months. [35]     I have considered the various factors- as required by the relevant provision of the Act- and conclude the appellant and Farms would have entered into substantially similar contracts of employment if they had been dealing with each other at arm's length. [36]     The appeal is allowed and the decision of the Minister is varied, to find:-         that the appellant was employed in insurable employment with Shamsher Mahil and Meena Mahil, doing business as Mahil Farms, during the following periods: a)        July 8 to August 24, 2002 b)       June 5 to August 25, 2000 c)        May 3 to June 26, 1999 Signed at Sidney, British Columbia, this 23rd day of October 2003. ...

The Federal Court of Appeal dealt with the question of whether the Tax Court could consider a ground of appeal that had not been considered by the Minister in his initial determination but had only been raised in the pleadings that followed the Applicant's Notice of Appeal filed subsequent to that determination ... The Court stated that the Minister could not raise subparagraph 3(2)(c)(ii) for the first time in its pleadings because it was clear from the notice received by the Applicant of his uninsurability that the Minister had never considered the issues raised under subparagraph 3(2)(c)(ii) in making his determination. ...

Molenaar was considered a small supplier. Prescription does not apply to this assessment, as Mr. ... Molenaar outside the normal assessment period. [56]     As regards the appeal under the ETA, it was agreed that it would be heard on common evidence with the appeals under the Act and, if I find that the unexplained differences represent money earned from growing marijuana, then supplying marijuana is considered as "taxable supplies", the amount of which is equal to the amount of unreported income established for the purposes of the Act. ...

This judgment was not appealed from and apparently has never been considered. ... When the reassessment is made as a result of the redetermination by this judgment of the FMV, the amount of $73,856.40 will also have to be considered to reflect the payments made by the appellant towards the tax liability owing by her former spouse. ...

  [94]     In cross‑examination, he stated having considered Exhibit A‑10, that is, a cheque issued by the Payor, on April 14, 2000, to Caroline Plourde while the latter's period of employment was from May 1 st to September 15, 2000 ...   [135]   In light of all the circumstances, including the declarations of the Appellants, the Payor and of the aforementioned caselaw, the Minister has considered all of the relevant facts and finds that the conditions of employment would not have been similar if the Appellants and the Payor were dealing with each other at arm's length ...

This cannot in the ordinary sense be considered the application of the section. ... It is not for me to construe the legislation contrary to its plain meaning, context and purpose to rectify Parliament's legislative oversight, if indeed this is even to be considered an oversight. [52]          The Applicant argued that relying on GAAR in the alternative produces a different numeric result. ...

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. ... 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. ...