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Extremely important, particularly in this case, is the type of income being considered as attracting taxation. ... (emphasis added)   [10]     In this particular case the type of income being considered is business income. ... 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. ...

During my review at Objections, I considered all of the issues raised by the Appellant in its Notice of Objection. ... [Emphasis added.] [22]         In Potash Corp. of Saskatchewan Inc., 2003 FCA 471 the Federal Court of Appeal considered the following portions of the paper “ Draft Legislation on Income Tax Objections and Appeals ” by R.M. ... While the Reports on Objection make it clear that the Minister considered Devon's argument, they in no way indicate that the Minister abandoned the Minister's original argument. ...

According to him, the porosity and other measurable characteristics are comparable to other ERCB “established reserves” which have been economically viable. [62] While he acknowledged that the Lower Zone would be considered economically marginal because of its low porosity, he is of the view that the Upper Zone fell into the same range as producing wells in the area and should be able to produce oil and gas. [63] He believed that in defining “discovery”, quantity would have to come into play (“you need enough oil and gas from the discovery to know that you’ve got it”), [64] but he was also of the opinion that there is no need for a positive finding that the discovery would yield income. He considered an accumulation to be “a discovery with the possibilities of some economic viability to it”. [65] This does not mean however that we should always expect a well to be profitable since many wells were considered as not being economically viable despite the recognition of the existence of an accumulation. ... Davidson, [66] when the industry refers to a “discovery”, it is referring to the finding of a significant amount of petroleum, clearly enough to flow to the surface under normal conditions and at a rate that may be economic. [67] The finding of small amounts of petroleum would be considered to be a “show”, not a discovery. ...

BNH is a non-profit charitable organization and an understanding of its work is of considerable importance as a potential connecting factor in the analysis that will determine the outcome of the appeals of each of these Appellants when considered together with other factors applicable to each of them. ...   [107]   However, the benefit to life on the reserve that OIEL provides the Six Nations reserve has been considered in other cases and it has not been accepted as being sufficiently substantial or relevant as a connecting factor to be given much, if any, weight in circumstances such as this. ... While the services Justice Bowie considered were those that pertained to the type of work done by the worker, as opposed to those performed by BNH, recognition of the benefit to the reserve community was the relevant connecting factor. ...

He insisted that he even suggested paying the GST and PST on purchases directly to Revenu Québec but this offer was not considered. ... Larocque considered Mr. Vanier to be a "prête‑nom" for Sylvain Lizotte. ... They cannot succeed in that purpose unless they are considered to be mandatory requirements and strictly enforced. ...

(Emphasis added to the word "the") This passage is quoted with approval by La Forest J. in Mitchell, supra, at page 132.   44   While this is an important issue, in light of the factual gaps in the record in the case before us that prevent the location of the employer from being considered a significant factor, it is not necessary to decide how the words "a reserve" should be interpreted.   45   One other issue respecting the location of the employer requires comment. ... The Courts have developed and repeatedly applied a list of connecting factors which are considered important and applicable on a case by case basis. ...   [113]   Of all the factors to be considered in the connecting factors test, I believe the nature and circumstances of the work performed is a factor to which significant weight ought to be attached because this factor goes to the heart of the purpose of the exemption under section 87 ...

", they were not dealing at arm's length with each other within the meaning of the I.T.A., based on the following assumptions of fact in docket 2005-854(EI):   (a)        Mario Dumais was the sole shareholder of the appellant; (admitted)   (b)       The Male Worker is the son of Mario Dumais; (admitted)   (c)        The Female Worker is the spouse of Mario Dumais; (admitted)   (d)        The Workers are related to a person who controlled the appellant; (admitted)   [11]     In rendering his decisions, the Minister also determined that the company and the Workers [translation] "were not dealing at arm's length with each other in their employment relationship" and that it was not reasonable to conclude that the company would have entered into [translation] "a substantially similar contract of employment [with the Workers] if they had been dealing with each other at arm's length, taking into consideration the following circumstances":   (a)        All of the appellant's employees had to fill out a time sheet, except for the Workers; (admitted)   (b)        Except for the Workers, all of the appellant's employees were paid at an hourly rate on the basis of the hours actually worked; (denied as drafted)   (c)        The Workers received a fixed weekly salary no matter how many hours they actually worked; (denied as drafted)   (d)        Before and after the periods in dispute, the Workers rendered services to the appellant without being paid; (denied)   (e)        A worker dealing at arm's length would have been paid for the hours actually worked; (denied)   (f)         A worker dealing at arm's length would not have worked 80 hours per week for a fixed weekly salary; (denied)   (g)        On November 4, 2004, Mario Dumais stated to a representative of the respondent that he considered it to be normal for the Workers to perform unpaid work because this was a family business; (denied as drafted)   (h)        A worker dealing at arm's length would not have performed unpaid work for the appellant; (denied as drafted)   (i)         The Workers' remuneration, conditions of employment and duration of employment would not have been the same if they had been dealing at arm's length with the appellant. ... The appellants should understand that Parliament established a second decision-making level not to allow the Minister to improve his evidence, but rather, among other things, to allow the appellants to convince the Minister to set aside his initial decision by disclosing information that was not considered during the initial investigation ... I am of the opinion that the unpaid work performed by a worker outside the relevant periods must be considered when such work is not minimal and marginal and when such work is part of the tasks assigned to the worker by his or her employer under the terms of the contract of employment entered into by them ...

He did say that he considered the Centre like a reserve because of the environment there. ...   [90]          The Federal Court of Appeal, has considered the application of the connecting factors test to employment income in a number of decisions, including Monias v. the Queen, 2001 FCA 239, Shilling v. ... Labillois, his visits to his home reserve to visit family and friends were at times he was not teaching at the Micmac Friendship Centre in Halifax and should not be considered to be a connecting factor. ...

The guilty plea entered by S.A.M. was not considered by Mr. Arguin, because the plea was entered after February 7, 2000, the date on which the Minister's determination was made. ...   [57]     He therefore admitted that services were performed without pay and he considered it all to be work done on a volunteer basis. ... Most of them considered the services they performed without pay to have been volunteer work ...

  [63]     The Appellant's salary is another factor to be considered in relation to the Payor's business and the characteristics of his law office. ... It seems to me that what is considered is a factual relationship, not some personal or individual characteristic of the persons involved. ... These are all subjective factors, which, in my opinion, cannot be considered in the analysis required by Law. ...