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While the evidence was not in all respects consistent, there is no clear indication from the Judge that he considered it and rejected it for lack of credibility or for any other reason. ...

I appreciate that the organization's actions of facilitating development of youth within that setting could possibly be considered charitable. ...

Toronto, Ontario June 4, 1997      FEDERAL COURT OF CANADA      Names of Counsel and Solicitors of Record COURT NO:              IT A-2808-91 STYLE OF CAUSE:          I N THE MATTER OF the Income Tax Act,                     - and-                      IN THE MATTER OF an assessment or assessments by the Minister of National Revenue under one or more of the Income Tax Act, Canada Pension Plan, Unemployment Insurance Act, 1971;                      AGAINST:                           WILLIAM ARCHER, Executor of the Last Will and Testament of                      MARGARET PASSER, deceased                      c/o Hughes, Archer, Dorsch                      372 Bay Street, Suite 1405                      of Toronto                      in the province of Ontario CONSIDERED AT TORONTO, ONTARIO UNDER THE PROVISION OF RULE 324. ...

., 1 this Court considered the applicable tests for determining the existence of a contract of service as opposed to a contract for services. ...

Instead, he concluded:      It would appear that the evidence that is before me is that which the Minister considered when he made his determination, and if that is the case, in following the Tignish case, I can't go behind the reasoning of the Minister and therefore, as unsatisfactory as it may be for the Appellant, and probably equally for the Payor and Intervenor, I have to dismiss the appeal. 1          In ordinary circumstances, this would leave the assumptions pleaded by the respondent in her reply before the Tax Court of Canada, to the effect that the applicant was not in "insurable employment", intact.      ...

                 [4]      We respectfully agree with the Motions Judge that the "key factor" to be considered here is whether the appellant has an arguable case to present to a reviewing judge. ...

Although the Tax Court Judge did not explain why he considered Mr. Huh's oral evidence to be unreliable, the record establishes that the applicants had filed Canadian income tax returns claiming to be resident in Canada, but after being reassessed they claimed not to be resident in Canada. ...

Deep alleges no facts from which a court might reasonably infer that those events are relevant to the conduct of the audit by the Canada Revenue Agency or the issuance of the tax assessments that are the subject of his Federal Court action against the Crown. [9]                Having considered the arguments of Dr. ...

Justice Boyle is said to have been express that only Rules 10 and 11 were to be considered by the taxation officer. 2.       ...

In my view, there is no substantive evidence that the Foundation or its clients will be forced to shut down or be significantly affected prior to its notice of objection being considered.  ...