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It stated that if a profit had been obtained that it would be taxable and that, accordingly, the sums advanced were considered as outlays for gaining income from an adventure in the nature of trade. [45] Appellant's counsel then referred to Kleinfelder v. ... The following criteria should be considered: the profit and loss experience in past years, the taxpayer's training, the taxpayer's intended course of action, the capability of the venture as capitalized to show a profit after charging capital cost allowance. ...

The Income Tax Act does not prescribe factors to be considered in assessing the collectibility of a debt. ... If there is some evidence of an event that will probably occur in the future that would suggest that the debt is collectible on the happening of the event, the future event should be considered. ...

This Court considered this issue in Lavoie v. The Queen, 2009 TCC 293. ... Further, even if his testimony is true and complete, it cannot be considered reasonably sufficient in any event. [21]         My credibility concerns with Mr.  ...

They are not assumptions under paragraph 14 like the provisions considered by Chief Justice Rip, the onus of which falls on the Appellant to demolish, so I am not convinced there is any prejudice to the Appellant in this regards. ... I’d ask you to identify each instance where the actual legal relationships between [Cameco] and [CEL] in respect of any contract or transaction which it considered relevant, differs from the legal relationships reflected in agreements between [Cameco] and [CEL]. … 1120                Q.        ...

In my view, it is only when property is supplied pursuant to an agreement that is referred to as a lease, but which requires the recipient, at the time the supply is made, to purchase the property, that the so-called lease may be considered a sale for the purposes of the GST Act. [70]         Counsel for the Appellant also argued that it is not in every situation that an option results in a sale. ... Bird, page 197. [16]          The amount assessed was equal to the GST payable on the fair market value of the 44 Terravita Condo Units minus the amount the Appellant self-assessed in respect of the Monthly Lease Payments; Transcript, page 230. [17]          Section 165. [18]          See Sections 2, 3 and 4 of Part I of Schedule V to the GST Act. [19]          Section 6 of Part I of Schedule V to the GST Act. [20]          Section 225. [21]          This is a result of the operation of subsection 221(1). [22]          Subsection 152(2), assuming that the residential condominium unit is supplied under an agreement in writing. [23]          Subparagraph 191(1)(b)(i). [24]          Generally speaking, the supply would not constitute an exempt supply since the supply was made by the Appellant, who is considered the builder of the condominium units for the purposes of the GST Act. [25]          Section 133. [26]          Subsections 165(1) and 221(1). [27]          Subject to the rules in subsection 168(6) for non-ascertained consideration and assuming that possession of the unit is not given to the recipient prior to the closing date. [28]          See section 191. [29]          Subsection 136(2) allows for the splitting of a single supply of real property comprising both a residential complex and real property that is not a residential complex. ...

Cimbert considered herself a worker when she was hired by the appellant.    ... However, the Court of Québec and the Court of Appeal of Québec have both considered, among other things, the elements of legal subordination to arrive at their decisions.    ...

As noted in Royal Winnipeg Ballet at para. 64, the relevant factors must be considered “in the light of” the parties’ intent. ... Given that limited evidence of the intent of the two workers, given the absence of any assumption as to what status they considered themselves to have, and given that there is no evidence to suggest that they disputed the failure to withhold income tax, employment insurance premiums or Canada Pension Plan premiums, I conclude that Mr. ...

I considered whether there was a privilege with respect to this offer. ... Canada, 2006 FCA 224, Justice Nadon stated as follows: 43          ... the law will impute knowledge to a taxpayer who, in circumstances that dictate or strongly suggest that an inquiry should be made with respect to his or her tax situation, refuses or fails to commence such an inquiry without proper justification. [49] I considered the comments from Justice Sharlow in Tossell v. ...

(F.C.A.) [2] the Federal Court of Appeal had similarly said the traditional Sagaz/Wiebe Door factors must be considered “in the light of the parties’ intent ...   [54]         Given especially the extent of Loving Home Care’s rights to direct the performance of the work duties and its actual monitoring and reporting requirement practices, and given the very limited financial risks to the workers, the absence of any financial investment by the workers, and the relatively fixed financial rewards by which they can only generate more income by working additional hours or days, these particular facts and circumstances considered as a whole quite strongly give rise to insurable employment under the EIA and pensionable employment under the CPP ...

The Law   [14]         The judicial test for determining the issue of whether a worker is in a contract of services and hence an employee, or in a contract for services and hence an independent contractor, was considered by the Supreme Court of Canada in 671122 Ontario Ltd. v. ... Canada (Minister of National Revenue – M.N.R.), 2006 FCA 87, 2006 DTC 6323 (F.C.A.), the Federal Court of Appeal confirmed that the intention of the parties was a factor to be considered, and agreed with Sagaz and Wiebe Door above that the label the parties ascribe to the relationship is not determinative of it. ...