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The Minister considered the Appellant's Notice of Objection and issued a Notice of Decision dated September 10, 2002 disallowing the objection and confirming the assessment. [...] ...

The evidence of these witnesses supports my conclusion from the facts, that there were additional duties which the Worker performed throughout her period of employment which were not considered by the Minister. ...

He submits that the facts were considered in accordance with the criteria set out in the Act, that, having regard to the circumstances, the investigation was conducted judiciously despite the constraints imposed by the instructions given by the legal representative of the Appellant and payer, and that it was an investigation within the meaning of the Act which resulted in a reasonable decision ...

He has been working for the payer since 1987 and his employment was always considered insurable until 1997. ...

This shows some lack of diligence on his part, in my view. [20]     While I place weight on the Appellant's bona fide, and to a point reasonable, reliance on Mr. von Holst's diligence and on Mr. von Holst's recognition that he was the person responsible for and beneficiary of the remittance failures, at some point that reliance and third party acceptance of liability pales in the face of other factors such as those I have considered above. ...

Neither Deeb's nor Town's audits can be considered independent. ...

If it had been, more serious penalties under subsection 163(2) might have been considered. ...

One can still recommence an action at a later date and yet be considered to have "ceased" in the first instance. ...

  [13]     In academic literature, authors have considered the concept of "power of direction or control" and its flip side, the relationship of subordination. ...

While that case drew from factors such as the absence of a material source of revenue from sales not connected with services, it does not offer a principle in respect of which different factors might be considered when determining the possibility that accession actually goes in the opposite direction which is, essentially, the Appellant's alternative argument. ...