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  [11]     The issue of whether a gift provided in a marriage contract may be set up and of the consequences of such gift was considered in Furfaro-Siconolfi v. ...

As the parties considered that they were engaged in an independent contractor relationship and as they acted in a manner consistent with this relationship, it was not open to the Tax Court Judge to disregard their understanding.   ...

. § 14.78.2 Since its rationale differs from solicitor-client privilege, litigation privilege is not accorded the same sanctity and the Court considered when litigation privilege may have to yield to full and timely pre-trial production and disclosure. § 14.78.3 Carthy J.A. pointed out that the modern-day reality is in the direction of complete discovery, which has necessarily eroded the extent of litigation privilege. ...

Because his brother was never a Canadian citizen or immigrant here, his argument was that this money should be considered to be money that his brother borrowed from the Appellant and that when it was wired to the Appellant in Canada it was debt repayment. ...

As such, his profit objective was the Jewish Men's Group objective, and that objective alone precludes it from being considered a non-profit organization. ...

The total of the amounts of $11,481 (92 x $124.79) for the period of January 1 to May 31, 2001, and $18,844 (151 x $124.79) for the period of January 1 to May 31, 2002, must be considered damages in respect of a loss of employment, and such damages constitute a "retiring allowance" within the meaning ascribed to that term in subsection 1(1) of the Regulations made under the Act: 1. (1) The definitions in this subsection apply in these Regulations. ...

In other words, the cheques issued by the corporation were considered by him as a repayment of debt and not as salary (transcript of proceedings, page 187). ...

The actual amended GST return for that period was received by the CCRA on November 8, 2001 (Exhibit R-2). [16]     The ITC claim was refused by the CCRA on the basis that it considered that the appellant had not operated any business during that period. ...

They must be considered in the light of the basic premises that everyone must have a fiscal residence somewhere and that it is quite possible for an individual to be simultaneously resident in more than one place for tax purposes. [19]      In Kadrie, supra, Justice Bowman divided personal residence cases into three categories in paragraph 24 of his decision: While ultimately the tests that have been developed by the courts follow a common pattern, it would seem that individual residency cases fall into three broad categories: (a) cases where a person who has theretofore been ordinarily resident in Canada leaves, takes up residence elsewhere and alleges that he or she has so severed the relationship with Canada that he or she is no longer resident here; (b) cases where a person, ordinarily resident in another country, acquires a residence and other ties in Canada. ...

The second rule that must be observed is that the factors mentioned by Dickson J. must be considered cumulatively, and not disjunctively. ...