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However, if in the course of the hearing of an appeal the Appellant were able to show that the Minister had erred in law in forming his opinion, then this Court's function was to proceed to a de novo determination of the paragraph 3(2)(c)(ii) (now 5(3)(b)) question whether the terms of the employment contract could reasonably be considered to be those that arm's length parties would have arrived at. ...

The principle was also recently considered by my colleague D’Arcy J. in Imperial Tobacco Canada Limited v The Queen, 2013 TCC 144. [50]         A general summary of the principles applicable in considering whether there has been implied waiver of privilege can be found in Mahjoub (Re), 2011 FC 887, at para. 10: [10]      The jurisprudence supports the following propositions relating to implied waiver of the privilege: (a)        waiver of privilege as to part of a communication will be held to be waiver as to the entire communication. ...

The jurisprudence has established a list of non-exhaustive factors to be considered in establishing the validity of a claim for deduction for moving expenses. ...

It is also being considered in intellectual property litigation: Consorzio del Prosciutto di Parma v. ...

From the questionnaires that are being prepared now, I realize that what was considered to be a sub‑contract is really a rental of machinery, equipment and vehicles ...

  [4]              The above provisions have been judicially considered in the following reported cases to ascertain which of the above paragraphs are best applied to school teachers and those whose earnings are not paid on an hourly basis ...

In drawing the line between "ordinary" negligence or neglect and "gross" negligence a number of factors have to be considered. ...

As noted in Royal Winnipeg Ballet at para. 64, the relevant factors must be considered “in light of” the parties’ intent. ...

Conclusion   [19]         In conclusion, having considered all of the evidence and the applicable principles to be applied, I am not satisfied that the Appellants have discharged the burden of proof that is incumbent upon them. ...

)     [42]         The following facts drawn from the evidence point toward the opposite conclusion:   (a)   The appellant’s home office was located in his living room and he considered that this barred him from claiming a home office expense deduction. ...