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The Minister assumed:   (a)        the Appellant operates a trucking business;   (b)        the Appellant’s sole shareholder is Nasrullah Zazai;   (c)        the Appellant’s shareholder and Jamila Zazai are Directors of the corporation;   (d)        the Appellant’s shareholder controlled the day to day operations of the business and made the major business decisions for the business;   (e)        the Appellant has an “Independent Contract Carrier Agreement” (the “Agreement”), dated April 1, 2004, with Pizza Pizza Limited (the “Appellant’s client”) to deliver food and other related supplies and products to their customers;   (f)         the Appellant’s client is a distributor and manufacturer of food and other related supplies and products;   (g)        the Appellant had to adhere to the terms and conditions set out in the “Agreement”;   (h)        the Worker, Robert Wallis [sic], was hired as “Driver”, under a verbal agreement;   (i)                   the Workers, Muhammad Riaz and Fawad Noori, were hired as “Helpers”, under a verbal agreement;   (j)         the Worker, Robert Wallis [sic], was provided with a Helper by the Appellant;   (k)        the Workers’ duties were to load, drive and deliver loads to different cities or municipalities in Southern Ontario;   (l)         the Workers were required to report to the Appellant’s shareholder in person, or by phone to receive delivery instructions;   (m)       the Workers were supervised by the Appellant’s shareholder;   (n)        the Workers were required to obtain the Appellant’s shareholder approval prior to taking certain actions when there was a deviation from the delivery instructions as the Appellant’s shareholder needed to advise and discuss the changes with the customer;   (o)        the Workers were paid by cheque, to their personal names, on a weekly basis by the Appellant;   (p)        the Workers’ rate of pay was determined by the Appellant’s shareholder;   (q)        the Workers’ did not receive vacation pay, paid vacation, bonuses or any benefits such as medical, dental, life insurance;   (r)        the Workers had to advise the Appellant’s shareholder if they wanted some time off, at least two weeks in advance;   (s)        the Worker, Robert Wollis, worked 3 days a week, Monday, Wednesday and Friday, from 2:00 a.m. to finish;   (t)         the Worker, Robert Wollis, hours of work were determined by the Appellant’s client and recorded in his logbook;   (u)        the Workers were provided with the required tools and equipment such as leased trucks, maps, landcarts, loadbars and security devices by the Appellant, at no cost to the Workers;   (v)                 the Appellant was responsible for all the expenses related to the maintenance of the truck and equipment and related insurance;   (w)               the Workers did not incur any expenses in performing their duties;   (x)                 the workers were required to follow the Appellant’s client standard policy and operating procedures;   (y)                 the Appellant was ultimately responsible for resolving customer complaints;   (z)                 the Appellant provided the guarantee on the work performed by the Workers;   (aa)             the Workers were required to wear a company uniform with the business logo;   (bb)            the Workers had to perform their services personally;   (cc)             the Appellant had the right to terminate the Workers’ services;   (dd)            the “Management fees” paid to Nasrullah Zazai are contributory salary and wages;   (ee)             the amount of money received by Nasrullah Zazai is considered as income from an office or employment;   (ff)                income from an office or employment is considered as “Pensionable income” and Canada Pension Plan contributions have to be deducted and remitted ... The judge should have considered the Wiebe Door factors in the light of this uncontradicted evidence and asked himself whether, on balance, the facts were consistent with the conclusion that the dancers were self-employed, as the parties understood to be the case, or were more consistent with the conclusion that the dancers were employees. ... (from paragraph 71 of the lead judgment in Wolf), if it is established that the terms of the contract, considered in the appropriate factual context, do not reflect the legal relationship that the parties profess to have intended, then their stated intention will be disregarded ...

The Respondent’s position was that, because the 1999 decision was never appealed, it must be considered to be a final decision. The question is whether a decision of this Court made pursuant to the Informal Procedure will be considered a final one in respect to the application of the issue estoppel ... B.C., etc., [1988] 21 B.C.L.R. (2d) 193 (S.C.), referenced in the Leduc decision, considered the Assessment Act of British Columbia. ...

    [6]               This issue has been considered in several decisions of this Court, the Federal Court of Appeal and the Supreme Court of Canada. ...   [26]          An argument very similar to the argument made by counsel for the Appellants in this case was considered by Lamarre Proulx J. in Gilbert, supra. ... The consideration given to acquire shares is considered for the acquisition and disposition of shares. ...

The decision was considered in Grove Acceptance Ltd. v. The Queen, Docket No. 2000‑4726(IT)G, October 30, 2002, [2003] 1 C.T.C. 2377, 2002 D.T.C. 2172:   14.               ... The disposition of the second part of the lot sold ("the SERT lot"), which was not considered former business property, and which corresponds to the remaining area, namely, 2421.2 square metres, was considered a capital gain.   9.                   ... A similar tax treatment has already been considered and accepted in other situations.     18.                ...

RELEVANT LAW [6]      In dealing with the motion, several procedural rules must be considered. ... Bombardier Ltd. et al., (1986) 10 C.P.R. (3d) 424, Justice Strayer of the Federal Court of Canada considered the wording used with regards to the Undertakings given by the party being examined. ... Now for some strange reason, the Appellant later claims that it should be considered as a new Notice of Appeal ...

All this considered, one would not expect that Signature would dictate the manner in which Lee had to perform her duties. ... The main question is to determine if Lee can reasonably be considered to be an employee of Signature or if she is in business on her own account. I have very little difficulty in concluding that Lee was not in business on her own account and that she could reasonably be considered to be an employee of Signature ...

Apart from these duties, another element was described as fundamental and was greatly insisted upon by the Appellant's spouse: essential availability, a prime component in the factors considered for a contract of employment ...   [45]     The relevant facts submitted to the Court correspond to those that were considered in the Minister's decision; the facts were carefully analyzed and the resulting conclusion is entirely reasonable ...   [67]     In the instant case, the evidence adduced by the Appellant proved to be consistent with all the information and facts considered by the Minister at the time of the decision. ...

So too, where investment income is at issue, it must be viewed in relation to its connection to the Reserve, its benefit to the traditional Native way of life, the potential danger to the erosion of Native property and the extent to which it may be considered as being derived from economic mainstream activity. ... the extent to which the investment income may be considered as being derived from mainstream economic activity ... However, these are factors of lesser importance in the determination of the situs of investment income, where the accent is placed primarily on the connection of the investment revenue to the reserve and on the extent to which this income may be considered to be derived from economic mainstream activity. ...

  [31]     The case law on which the arguments of Counsel are based and which constitutes a point of departure with respect to Section 67 of the Act has often been considered by the courts. ...   [63] Section 67 was considered by this Court in Mohammad v. Canada (C.A.), [1998] 1 F.C. 165, [1997] 3 C.T.C. 321, 97 DTC 5503. ...   [40]     The costs related to a move are the only scenario that Fransyl seems to have considered before deciding to offer its creditors and those of 2699 and 2996 an increase in rent. ...

This document states that PDFs are considered to be employees of Queen’s University unless they receive their funding from an external source. ... Since PDFs are in training, they are considered by the University to be trainees rather than employees ... No university treats postdocs who are funded directly by their own funding from a funding organization as employees because those Federal agencies don’t allow you to treat them as employees, they want them to be considered trainees. ...