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The appellant does not agree. [3]      The appellant's position is that Christopher was not considered a regular employee and had duties that other employees did not have. ... The Court of Appeal considered the argument an error of law when it was suggested that the trial judge failed to apply the legal test, a reasonableness test, outlined in Légaré, and Pérusse, supra. ... Canada (Ministre de Revenu national) [12], the Federal Court of Appeal, Décary, Létourneau and Nadon JJ.A. held that the Trial Judge had not properly considered the new jurisprudence as set out in Pérusse, and Légaré, which were followed in Valente, and Massignani v. ...

Counsel for the Appellant submits that the skills of the Worker are to be considered as tools but I do not agree with that submission. ... Of course the relationship between CIBC and the Payor must be considered, in other words, the Payor stood to gain from CIBC through the efforts of the Worker in obtaining applications for CIBC's Visa card. ... That perception by the public does not govern the outcome but it should be considered as a factor in an analysis of "whose business was it". ...

For instance, had the costumes or clothing been acquired only for attending auditions, their cost clearly could have been considered an expense incurred for business purposes. ... If such a new approach was to be considered, evidence would be required as to what percentage of the use of the clothing was for personal purposes and what percentage was used for business purposes. ... Given that the items in question were used in large part for personal purposes, I estimate such use to be 75 percent, so that 25 percent of their use can be considered to have been for business purposes. ...

The employee shall be considered an employee of the Cooperative only when present at his usual work site. He is not considered to be at work when travelling to and from the work site ... The Appellant considered these operators to be [translation] "his men". ...

A total sum of $1,917.62- charged to the appellant's Mastercard- was considered by him to have been for the benefit of his children although he conceded it is sometimes difficult to determine the true beneficiary if- for example- birthday gifts or other presents were purchased by his wife for the children and presented to them. ... The appellant stated he was aware his wife had health issues and considered he was bound by their marriage status to assist her through a period of trouble. ... R., [2000] 4 C.T.C. 2089, Rip, T.C.J. considered the appeal of a taxpayer who had come to the assistance of his wife who had encountered certain financial difficulties. ...

I say yet again because since its passage in 1990, several decisions of the Tax Court of Canada and several judgments of this Court have already considered what workable meaning could be given to subparagraph 3(2)(c)(ii). ... Further, the Appeals Officer considered it unusual that an employer would exhibit such an absence of interest in the operations of a business. ... The factors considered were weighed and credit was given to the appellant's position with respect to two of the indicia set forth in the relevant legislation. ...

Generally if consideration is received, the transfer is not considered a gift. However as stated by Linden, J.A. in Friedberg, generally a tax advantage connected to a gift is not normally considered a benefit. ... If he received it, I believe he considered that PPF donation to be a bonus, not only for himself, but for ABLE. ...

We should indicate that the concept of "commercial mainstream" is not a test for determining whether property is situated on a reserve; it is merely an aid to be used in evaluating the various factors being considered. ... Extremely important, particularly in this case, is the type of income being considered as attracting taxation. ... The Federal Court of Appeal considered at page 6240 that: [w]hile the dealer in these securities, the local branch of the Bank of Montreal, was on a Reserve, the issuers of the securities were not; the corporations which offered the Bankers' Acceptances and the managers of the Mutual Funds in question were not connected in any way to a Reserve. ...

The appellant benefited from a mechanism that provided for the disposition of his interest in the purported partnership and that may reasonably be considered as having as one of its main objects to attempt to exclude him from the application of subsection 96(2.4) of the Income Tax Act. 37.        ... Even before subsection 152(9) was added by Chapter 22 of the Statutes of Canada 1999, the case law had established that the Minister may, in support of his assessment, rely on reasons other than those he considered at the time of the assessment. ... For example, in Sauvé, the alternate argument-advanced by the Minister and accepted by this Court-was that all the interest the taxpayer had received should be included in his income, whereas, in the assessment at issue in that case, the interest in question was considered as constituting a capital gain and only 75 percent of that interest amount was included in the taxpayer's income. ...

Counsel for the respondent acknowledged that, while the appellant was not seeking to collect wages owed by his former employer per se, he was seeking damages that would be considered a retiring allowance within the meaning given that term in subsection 248 of the Act. ... In the circumstances, I would have had no choice but to dismiss the complainant's complaint. [9]            The decision of the labour commissioner, Jean Lalonde, was upheld by Chief Judge Bernard Lesage of the Quebec Labour Court on March 29, 1999 (Exhibit I-5). [10]          According to the appellant's testimony, the greater part of the expenses claimed were incurred for the services of an industrial relations consultant who represented him for the purposes of the complaint under section 122 of the Labour Standards Act. [11]          In a separate proceeding, the appellant pursued his claim for what he considered amounts owed for overtime that had never been paid by his former employer. ... The appellant therefore was not entitled to and did not receive an indemnity that could have been considered a retiring allowance within the meaning of paragraph (b) of the definition of that term in subsection 248(1) of the Act. ...