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(admitted)       12    In making a reassessment concerning the 1999 taxation year on December 15, 2003, outside the normal assessment period, and in confirming it, the Minister of National Revenue considered the following facts:   (a)        The facts set out in subparagraphs 10(a) through (o) above. ...

Deputy Attorney General of Canada                                                           Ottawa, Canada     APPENDIX   Relevant statutory provisions   Subsections 15(1) and 15(2)   (1) Benefit conferred on shareholder — Where at any time in a taxation year a benefit is conferred on a shareholder, or on a person in contemplation of the person becoming a shareholder, by a corporation otherwise than by   (a)        the reduction of the paid-up capital, the redemption, cancellation or acquisition by the corporation of shares of its capital stock or on the winding-up, discontinuance or reorganization of its business, or otherwise by way of a transaction to which section 88 applies,   (b)        the payment of a dividend or a stock dividend,   (c)        conferring, on all owners of common shares of the capital stock of the corporation at that time, a right in respect of each common share, that is identical to every other right conferred at that time in respect of each other such share, to acquire additional shares of the capital stock of the corporation, and, for the purpose of this paragraph,   (i)         where   (A)       the voting rights attached to a particular class of common shares of the capital stock of a corporation differ from the voting rights attached to another class of common shares of the capital stock of the corporation, and (B)       there are no other differences between the terms and conditions of the classes of shares that could cause the fair market value of a share of the particular class to differ materially from the fair market value of a share of the other class,   the shares of the particular class shall be deemed to be property that is identical to the shares of the other class, and   (ii)        rights are not considered identical if the cost of acquiring the rights differs, or   (d)        an action described in paragraph 84(1)(c.1), (c.2) or (c.3),   the amount or value thereof shall, except to the extent that it is deemed by section 84 to be a dividend, be included in computing the income of the shareholder for the year ...

.];          (l)       the agreeing to provide, or the arranging for, a service referred to in any of (the above) paragraphs [...]. [11]     Counsel referred to certain decisions of this court in which applications under section 58 of the Rules were considered: Webster et al. v. ...

To determine the nature of a contract of employment in Quebec and distinguish it from a contract for service, the relevant provisions of the Civil Code of Québec (" Civil Code ") must be considered, at least since June 1, 2001. ...

Section 251: Arm's length. (1)         For the purposes of this Act,             (c) where paragraph (b) does not apply, it is a question of fact whether persons not related to each other are at a particular time dealing with each other at arm's length. [28]     Paragraph 251(1)(c) of the Income Tax Act, supra, provides that persons not related to each other may be considered to not be dealing with each other at arm's length in certain circumstances if the facts surrounding the relationship support that conclusion. ...

In the Precision Gutters [10] case the fact that the workers supplied their own hand tools was considered by the Federal Court of Appeal to be one indicator of a contract for services. ...

Couture, [1929] S.C.R. 166, considered these definitions and held that the determinative element was whether or not a relationship of subordination existed. ...

Every project had a schedule, and he knew that Média‑FX, which paid him, considered it important that he comply with the schedules. ...

The Supreme Court of Canada found that the direct use to which the borrowed funds are put, not the taxpayer's motivation in structuring the borrowing arrangement should be considered. ...

  [22]     This Court has considered problems similar to the one in the case at bar in several decisions, including the following:   1.      9049-9955 Québec Inc., Appellant, v. ...