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TCC
Ménard Audet c. M.R.N., 2004 TCC 177
She then grouped them together to draw conclusions that were totally out of context. [44] The conclusions drawn are completely unreasonable in that they do not take into account the specific context of the situation that prevailed when this information was gathered. [45] In making the provisions in paragraph 5(2)(c) of the Act, the legislator clearly wanted to avoid abuses while not penalizing anyone because of their family or business ties. [46] Research and analysis conducted with a view to discovering a work relationship between individuals dealing at non-arm's length cannot completely remove the context and certain extremely special circumstances from the analysis. [47] In other words, I do not think that the legislator's intent was to force an individual who is working with an individual with whom he or she has a non-arm's length relationship to completely ignore or cut all ties and act as if they did not exist. [48] Special circumstances and a context can explain and justify certain behaviour so that the series of facts to be considered as part of a determination of the insurability of an employment are not prejudiced. [49] In the case at hand, as in any case of this nature, it is important to take a step back to avoid not seeing the forest for the trees. [50] In the beginning, the Appellant cooperated and worked to ensure that her spouse's business activities ran smoothly. ...
TCC
Longerich v. The Queen, 2004 TCC 485
Canada. [10] With respect to Klehini Resources counsel for the Respondent established that the maximum amount that could be considered to have been advanced to Klehini Resources was $19,000 and it was established that Klehini was a Canadian corporation. ...
TCC
Syriannis c. M.R.N., 2004 TCC 447
In their examination of the file, the Minister's officers determined that the figures provided by the Appellant could not be considered, because it was not possible to compare them with other bank documents, as there were none. [29] The evidence showed that the Appellant did not initiate any action with the Commission des normes du travail du Québec to recover unpaid wages. [30] However, it was established that the duties carried out by the Appellant were an integral part of the Payor's business. [31] In 671122 Ontario Ltd. v. ...
TCC
Les Graphiques BusCom Inc. c. M.R.N., 2004 TCC 482
In this way, they act like any business owner. q, r) These two allegations must be considered together and confirm their special status. ...
TCC
Plamondon c. La Reine, 2003 TCC 779 (Informal Procedure)
[30] Agreeing to act as a director is in itself a very real responsibility and requires that several factors be considered. ...
TCC
Saucier c. La Reine, 2003 TCC 847 (Informal Procedure)
If persons do business under the registered trade name and subsequently separate, they are considered as partners with respect to third parties. ...
TCC
Hovington, 2003 TCC 871
[29] The Federal Court of Appeal considered a similar situation in Rockwood v. ...
TCC
Clermont c. La Reine, 2003 TCC 752 (Informal Procedure)
In the Respondent's view then, the Appellant cannot deduct child support under paragraph 60(b) of the Act. [11] The Respondent further argued that even if the November 27, 1998 agreement need not be considered, the Appellant did not prove that he had paid his ex-wife $18,920 in the year 2000. ...
TCC
Mymryk v. The Queen, 2003 TCC 760 (Informal Procedure)
Also, the payments made by the Appellant under these two Assignments to the Executive Director of Social Services must be considered to have been made to his former spouse since they were made pursuant to her consent and direction. ...
TCC
Guay v. The Queen, docket 2001-4189(IT)I (Informal Procedure)
It is difficult to see how the claim could be made that such employee was not enriched or did not receive a benefit as a result of the payment or reimbursement of expenses that have traditionally been considered personal or living expenses, and thus, essentially consumer expenditures. ...