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  [20]    The worker testified that he considered himself to be an employee during the period under appeal after those changes were initiated. ...

There was no money paid, and rent to be considered as donation to IFAARM ...

However, to the extent that income is properly considered as income by virtue of it being received as such from a Pakistan partnership source, it is not income in respect of which GST can be presumed to be assessed. ...

  [14]          It is clear that an activity may be considered a commercial activity well in advance of the stage of profitability. ...

  [28]          I have considered the points made by Counsel for the Respondent and the points made by Counsel for the Appellant companies and I have concluded that the questions contained in the undertakings in issue are proper questions relevant to the matters in issue. ...

Pursuant to Rule 154, the Taxing Officer, Bruce Preston, should have considered the amounts in issue, the importance and complexity of the issues, and the volume of work;   5.         ...

(Transcript, Volume II, page 78, line 14 to page 81, line 5)   [22]          I have carefully considered the Appellants’ evidence and arguments and the Court decisions to which the Appellant, Andrew Ugro, referred and I have concluded that the Minister was correct in his determination of the net income of Andrew Ugro, for the 2001 taxation year and of the Partnership for the 2002 to 2005 taxation years. ...

  [21]     In Obonsawin, Justice Webb considered the question of quashing a subpoena. ...

Haniff’s testimony, and considered the business records and other financial records put into evidence, I am entirely satisfied that her failure to maintain a cash register or other cash receipt books, sales invoices, purchase invoices or virtually any other financial records for her Glo‑Hair business was done with the specific intention of cheating on her taxes. ...

  [5]               I have also considered the additional information that was submitted by the Applicant and the letter dated February 9, 2011 from Adam Gotfried of the Department of Justice ...