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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. ... Therefore it seems to me that “in keeping with the approach set out in Royal Winnipeg Ballet ”, the relevant facts in this case, as determined by the factors as set out in Wiebe Door and Sagaz, would have to more strongly indicate an employer-employee relationship than did the facts in the case of the Royal Winnipeg Ballet in order for Indu Rooprai to be considered to be an employee. ...

The question that must be considered now is how important they are under civil law. ... No. 749, (1999), 249 N.R. 1, the fact that the contractor had to use expensive special detection equipment supplied by the client to check and gauge toxic substance detectors was not considered to be sufficient in itself to transform what was a contract for services into a contract of employment.   43     In short, in my opinion there is no antinomy between the principles of Quebec civil law and the so-called common law criteria used to characterize the legal nature of a work relationship between two parties. ... He wrote the following:   12     As already mentioned, the Minister assumed in support of his decision the existence of a number of facts obtained by inquiry from workers and the business he considered to be the employer. ...

In viewing this question, I have considered that the amendment proposed by the Appellant in the Notice of Appeal should be allowed because the amendment will facilitate the Court’s understanding of the true nature of the question before the Court.   ... This indicates that the agreement between the spouses was considered binding. ... Miller considered herself not fully bound by her commitment to Dr. Miller to make the dentistry business payments as he directed.   ...

  [8]               A number of Federal Court of Appeal decisions have noted that the Court cannot quash a discretionary decision unless it is proved on a balance of probabilities that the exercise of discretion was tainted by an error or a breach, or that it was simply unreasonable because the decision maker either failed to consider relevant evidence or considered evidence that was not relevant ...   [13]          In essence, the question that the Court must ask is the following: Were the facts that were taken into account and relied upon in the decision under appeal real, correctly analyzed and judiciously considered, such that it could be concluded that, in the circumstances, the decision was appropriate and reasonable in light of the assessment of the evidence submitted to the Court? ... She also considered the number of hours and the importance of the duties performed ...

However, “free tuition” is not considered to be a benefit if the program is available to the public at large at no cost.   Since the post-graduate medical residency program at McMaster was not available to the public at large because admission was limited to those having already obtained a medical degree and since the foreign residents in the program were charged tuition, the free tuition for the domestic residents should be considered a benefit ...   [30]     Counsel also submitted that the cost of the residents’ education could not be considered to be born by tuition fees alone, and that, on the facts of this case, it was not clear what the cost of the Appellants’ education at McMaster was. ...

Certainty of intention is a question of construction; the intention is inferred from the nature and manner of the disposition considered as a whole. ... Leigh said that he at no time considered himself to hold his one-third interest in the Property as trustee, and that he considered himself as owner of that interest. ...

  [7]               Once the Minister has established that there is a discrepancy between the taxpayer’s net worth at the end of the year and his net worth at the beginning of the year plus the amount of personal expenditures in the year (but excluding non-taxable income and accretions to the value of existing assets), the burden is then shifted to the taxpayer to establish that the net result should not be considered income from a taxable source (see Bigayan v. ... Her assets and liabilities were considered in net worth as of 2000. All the assets that belonged to her as at December 31, 1999 and that had not been disposed of at the end of the period were not taken into account. ... Therefore, these two transactions were considered in the appellant’s net worth, to his advantage. ...

Having said that, I believe the following factors aught to be considered in trying to measure the reasonableness of these fees.  1.  ... Now there might very well be other factors to be considered, but those are the ones which come to mind in this particular case.  ... She calls all the shots of the hotel and more, and I could go back to my original comments with respect to the factors to be considered in the evidence.  ...

Craig said that he considered himself to be an employee, while Mr. Denholm understood himself to be in business on his own account. ... Two of the drivers called by the respondent to give evidence were asked whether they considered themselves to be in business on their own account. ... Sayle said that he had always considered the drivers to be self‑employed. ...

On October 20, 2000 that office concluded as follows:   … the value of the subject lands, as of December 31, 1971, as outlined in the [Appellant’s] appraisal is considered reasonable.   10.       ... Cushnie used sales of what he considered to be comparable properties. ...   [22]          In Sentinel Hill Productions at paragraph 4, Bowman C.J. outlined the well established principles to be applied in a motion to strike under Rule 53 as follows:   … There are many cases in which the matter has been considered both in this court and the Federal Court of Appeal. ...