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These circumstances must be taken into account, but must be considered against an objective “reasonably prudent person” standard. ...

  [15]         Having considered all of the evidence, including the testimony of André Leblond, I find that, in the first period, the employment was real and corresponded to the hours paid. [3]   [16]         As for remuneration, the respondent assumed that, according to Emploi‑Québec, from 2007 to 2009, the hourly wage for an agricultural worker was between $9 and $l3.79. ...

The Respondent’s failure to satisfy the second prong of paragraph 99(2)(a) is sufficient to dispose of the matter; however, out of an abundance of caution, the evidence in respect of the other elements of subsection 99(2) are considered below.   ...

  ·                     Liability under Contract/Liability for Payment: Where a person purchases goods on behalf of another person and the other person is liable to pay for whatever it is that the supplier has sold, the person acting on behalf of the purchaser is considered to be an agent of the purchaser ...

Thus, the Appellant is permitted to advance his case and be heard on the merits without waiting until the Minister has considered the Appellant's Notice of Objection. ...

  [38]         When the Appellant first expressed dissatisfaction regarding the apportionment of the $500,000, in the summer of 2007, he had to be considered as having already implicitly agreed to a release regarding the payment's initial apportionment ...

(A “ lumper” is a person who is hired to load and unload goods from trucks into warehouses or from warehouses onto trucks.) [4]              It was Mae LeBlanc’s evidence that the Appellant considered its clients to be the lumpers. ...

The Wiebe Door factors must also be considered to determine whether the contractual intention suggested by the intention clauses is consistent with the remaining contractual terms and the manner in which the contractual relationship operated in fact ...

    [3]              The [T ranslation] “other income” totals $192,242 and it represents a series of bank deposits the appellant was unable to explain to the auditor’s satisfaction and that she considered as being in respect of taxable supplies. ...

. $907.50 plus 4% vacation pay, which for the first work period had been paid at the end of the period, while for the second, the 4% vacation pay had been paid on each pay cheque; (admitted) (w)    The appellant hired workers at different times in 2010, as follows: (admitted)     June July August September October November   Worker   X   X   Ended on August 22     Began on the 13th   X   Ended on the 7th Réjean Sirois August 1 to August 27 Began on the 21st Ended on the 1st Began on the 13th X Ended on the 14th Régis Sirois X X Ended on the 1st Began on the 13th Ended on the 10th N/A William Angell X Ended the 22nd N/A N/A N/A N/A   (x)     During the three-week period from August 1 to August 22, 2010, the worker continued working for the appellant despite the fact that the appellant had shut down the job site on August 1; (admitted) (y)     To qualify for employment insurance, the worker need 910 hours of insurable work; (admitted) (z)     The periods at issue total exactly 20 weeks of employment; (denied) (aa)   If the appellant had considered the worker to have worked 40 hours per week for 20 weeks, the worker would not have qualified for employment insurance benefits; (denied) (bb)   The worker was routinely paid for 10 hours of overtime each week; (admitted) (cc)   On August 25, 2010, the appellant gave the worker a record of employment indicating her first day of work as June 1, 2010, and her last day as August 22, 2010. ...