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  [7]               In paragraph (h) of the definition of “eligible individual”, it says that “prescribed factors shall be considered in determining what constitutes care and upbringing” ...   [8]               Section 6302 of the Income Tax Regulations (Regulations) prescribes factors to be considered:   6302 For the purposes of paragraph (h) of the definition “eligible individual” in section 122.6 of the Act, the following factors are to be considered in determining what constitutes care and upbringing of a qualified dependant:   (a) the supervision of the daily activities and needs of the qualified dependant;   (b) the maintenance of a secure environment in which the qualified dependant resides;   (c) the arrangement of, and transportation to, medical care at regular intervals and as required for the qualified dependant;   (d) the arrangement of, participation in, and transportation to, educational, recreational, athletic or similar activities in respect of the qualified dependant;   (e) the attendance to the needs of the qualified dependant when the qualified dependant is ill or otherwise in need of the attendance of another person;   (f) the attendance to the hygienic needs of the qualified dependant on a regular basis;   (g) the provision, generally, of guidance and companionship to the qualified dependant; and   (h) the existence of a court order in respect of the qualified dependant that is valid in the jurisdiction in which the qualified dependant resides.   ...   [45]          With respect to the factors to be considered that are enumerated in section 6302 of the Regulations, the following general picture emerges from the evidence: [10]   (a)   Factors 1 and 2: supervision of daily activities and needs and maintenance of a secure environment   When the children were with one parent or the other, that parent provided a house for the children to reside, meals and lunches for school as well as supervision. ...

The issue is whether this satisfies the statutory requirement. [51]     This question was recently considered by the Federal Court of Appeal in Veilleux v. ... That case considered whether instalments of a lump sum were an "allowance for the maintenance" of a former spouse. [59]     The statutory language that is relevant in this appeal is different from McKimmon. ... It remains to be considered if this amount is a "support amount" as defined in subsection 56.1(4). ...

". 17             He also quoted extensive definitions of "battery", "electricity" and "electrical" to support a submission that because they have different definitions than "mechanical" that the meter could not be mechanical. 18             None of the definitions cited conclusively states whether a battery-powered appliance can be considered to be a mechanical appliance. ... Many appliances that are commonly considered to be machines, or mechanical, are powered by electricity. ... Can those devices be considered mechanical coin-operated devices within the meaning of subsection 165.1(2) of the Act? ...

The proper approach must be a functional one, and the scheme must be considered as a whole, taking into account the intent of the legislation, its object and spirit and what it actually accomplishes (cf. ... Canada [6] [Peter], the Court considered whether foreign income could be included in calculating a taxpayer's entitlement to an age credit. ... Appeal considered by written submissions at Ottawa, Ontario, by the Honourable Judge Gerald J. ...

Therefore, the elements of control in this case cannot reasonably be considered to be inconsistent with the parties' understanding that the dancers were independent contractors.   67. The same can be said of all of the factors, considered in their entirety, in the context of the nature of the activities of the RWB and the work of the dancers engaged by the RWB. ... " In other words, controlling the quality of work is not the same as controlling its performance by the worker hired to do it. 19     In my analysis, the simplicity of the task can have no bearing on control and should not be considered in determining whether a degree of subordination exists. ...

As a matter of trial procedure, before any evidence can be considered, it must first be admitted. ... Miller J. erred in finding certain collective agreement documents to be ambiguous and then considered extrinsic evidence to assist with interpretation ... Second, where extrinsic evidence may be considered, that evidence must pertain to the "surrounding circumstances which were prevalent at the time". ...

The Minister considered that the amount of $2,583,465 received by the Appellant from the federal Minister of Fisheries and Oceans (hereinafter " Fisheries and Oceans Canada " or " DFO " or " D.F.O. ... Saulnier when he made an assignment of his property did constitute property within the meaning of the BIA, it clearly stated that, in general, a fishing licence cannot be considered to be property at common law ... In my opinion, giving up one's right to operate a business, and thus a right to income, by agreeing to sign a non‑competition agreement may be considered analogous to giving up the right to apply for a fishing licence and thereby giving up any profit à prendre from that licence. ...

  [7]               As noted above, the evidence shows that the Minister adopted the findings of the MRQ for the 2002, 2003 and 2004 taxation years, despite certain corrections (paragraph 10 of the Reply to the Notice of Appeal):   (c)     [translation] …     2002 2003 2004         (i)   total income $174,475 $46,178 $19,418   (ii)  minus: total disbursements $198,451 $75,976 $71,580   (iii) sub‑total $23 976 $29,798 $52,162   (iv) minus: benefits not calculated in the July 8, 2008, reassessments     $3,718        $9,964                  (v)  shortfall of income compared to disbursements   $20 258   $19,834   $52,162   (d)     the annual shortfall of income compared to disbursements for the 2002, 2003 and 2004 taxation years was considered additional income under "Other Income" and was subject to the penalty for gross negligence;   (e)     the Minister revised the appellants taxi income for the 2005 taxation year according to the analysis of bank deposits:   (i)   total corrected deposits from adjustments       appellant's bank account   53 159,09 $   (ii)  minus: gross reported taxi business income 26 400,00 $   (iii) unreported business income 26 759,09 $ ... After hearing the appellant's testimony on this subject, counsel for the respondent considered the appellant had the right to a $5,032 reduction of income for the 2003 taxation year, to take into consideration the insurance benefits received, since the amount had not been considered in the reassessment for 2003. ... Since the appellant's half‑brother did not testify at the trial, the letter is considered hearsay. ...

]   [21]          There is a dispute as to material facts in respect of the proposed question of law to be determined and, accordingly, it is not appropriate to order the requested determination. [8]   [22]          In reaching this conclusion, I have considered the material filed with the motion record, notably the share purchase and sale agreement and those schedules that were reproduced. I have also considered whether the determination could be on the basis of the facts admitted and these materials ...   [25]          Given this conclusion, I do not need to consider the other factors to be considered in deciding whether or not to order a determination of this question.   ...

It claims that the clarity of the text does not allow for interpretation, adding that the context and Parliament's intent do not need to be considered because of the text's clarity and the complete lack of ambiguity regarding the terms used ...   [41]          There can be two types of control: de jure or de facto; to avoid confusion, the courts have found that effective control must be considered,  which clearly means the analysis must be more thorough than a simple consideration of de jure control. ...   [44]          The share category is not important under paragraph 5(2)(b) of the Act; only voting shares, regardless of category, are to be considered. ...