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The auditor who originally considered Mrs. DiFlorio's tax return is no longer employed by the CRA. ...   [26]         The Supreme Court of Canada has considered the formation of a partnership on several occasions. [1] In each case the Court has confirmed that the three "essential ingredients" of a partnership are (1) a business; (2) carried on in common; and (3) with a view to profit ... That the alleged partnership must be considered in the totality of the circumstances prevents the mechanical application of a checklist or a test with more precisely defined parameters ...

As noted in Royal Winnipeg Ballet at para. 64, the relevant factors must be considered “in the light of” the parties’ intent. ... Hence, the duration of the time a person works is not conclusive in categorizing employment as casual; the length of time may be a factor to be considered, but a more important aspect is whether the employment is “ephemeral” or “transitory” or, if you will, unpredictable and unreliable. ... In other words, if someone is spasmodically called upon once in a while to do a bit of work for an indeterminate time, that may be considered to be casual work. ...

  [18]         The leading case which considered the deductibility of business expenses under paragraph 18(1) a) is Symes, supra. ... [24]         The legal expenses engaged by the appellant in defending himself against charges relating to infringements of provincial securities legislation are not generally considered a usual and accepted business expense associated with consulting services.   ...   [41]         Deduction of legal fees incurred to preserve the appellant's reputation and capacity to earn future income is prohibited by paragraph 18(1)(b) of the Act and is considered to be capital in nature ...

  [8]              The Respondent noted, at paragraph 11 of its Written Submissions, that although “[t]he scope and purpose of Rule 145 have not been judicially considered,” the principles underlying the rules on expert evidence can be gleaned from similar legislation in other jurisdictions. ... At paragraph 19 of these reasons, the Court considered the requirements under Rule 31.06(3) and stated:               I also observed that r. 31.06(3) uses the words:                           “… disclosure of the findings, opinions and conclusions …”   It is my view that those words can only bear the interpretation that before one concludes, one must find; before one opinionates, one must find and therefore it is essential that the defendant is aware of the findings which I interpret should be the documents, the calculations and the engineering data upon which the opinion and the conclusions were drawn.                 ...   [25]         With the exception of the Mathew and Witt decisions, I have been unable to locate any other jurisprudence where the scope and purpose of Rule 145 has been considered by this Court. ...

The analysis to peg this work into a specific slot becomes even more difficult where TSA’s want to be considered employees and the payer wants the TSA’s to be consider independent contractors: each takes whatever steps necessary and paints whatever picture best supports their respective positions. ...  -                      TSA’s considered being on Spark as a necessary requirement of the job ...  -                      TSA’s relied on what they considered Acanac forms of invoices, as well as a clock-in system for the monitoring of time ...

Among possible interpretations, only those toilet articles or cosmetics that are intended for use for toilet purposes are to be considered "cosmetics". If they are intended to be used for other purposes, they are not to be so considered. ... Glass, despite the objections of counsel for the plaintiff, I do not find it persuasive and therefore give it no weight. [34]      Counsel for the Crown argued that not all toilet articles can be considered cosmetics because it stretches the meaning of "cosmetic" too far. ...

Therefore, this matter will not be considered. ANALYSIS Jurisdiction [26]            As indicated by the Federal Court of Appeal in  Canada (M.N.R.) v. ... Desgagnés, family relations, Roger Blouin’s affidavits and cross-examination) appears to indicate that Roger Blouin considered himself insolvent and sought to prefer his mother and aunts. ... The seizing creditor also admits that there is no precedent in which knowledge of the personal circumstances of the authorized representative was assimilated to the person issuing the mandate based on information the latter obtained within the framework of the mandate. [60]            These distinctions are important, and the Court is not convinced that the principles of  Wilks, above, are applicable to this case. [61]            Whatever the case, the parties agree that even if the opposing parties are legally incapacitated, they still retain the ability to receive payments, if this action can be considered as a juridical fact. ...

  [9]         First, at pages 729 to 833 of First Vancouver, the Supreme Court made a connection between the vehicle of the deemed trust granted to the Minister by the ITA and the importance of collecting source deductions; at the same time, in order to justify the absolute priority enjoyed by this deemed trust, the Supreme Court stressed the opportunity that these financial institutions have to become familiar with the tax debtor ’ s business and finances and also considered the major amendments now reflected in subsection 227(4.1) of the Act, in response to Royal Bank v. ...   [13]       More often, compensation is primarily considered a form of security interest.  ...   [24]       In my opinion, these facts, considered together with clause 7 of the contract to secure savings, show that the defendant decided not to exercise its right to effect compensation prior to February 21, 2001, as noted on the deposit agreement, that is, when it stopped allowing the interest stipulated therein to accrue ...

The definition found in the Shorter Oxford English Dictionary on Historical Principles is illustrative of what is found in other dictionaries: Vehicle: A means of conveyance provided with wheels or runners and used for the carriage of persons or goods. [29]            The same idea transpires from the various decisions that have considered the proper construction to be given to this word. ... Since they will never again function as air conditioners in those vehicles as imported by the Plaintiff, they cannot be considered as "equipment" for those vehicles. ... Accordingly, at this point in time, the air conditioner cannot be considered a permanently installed equipment anymore, considering the change in nature of the object into which it is found and in light of the intention of the importer. [41]            I realize that this whole discussion around the true nature of a vehicle may look like an theoretical exercise that is far removed from the practicalities to be addressed by the Excise Tax Act. ...

Dès lors, il avise le contribuable de sa décision par écrit. 169. (1) Where a taxpayer has served notice of objection to an assessment under section 165, the taxpayer may appeal to the Tax Court of Canada to have the assessment vacated or varied after either 169. (1) Lorsqu'un contribuable a signifié un avis d'opposition à une cotisation, prévu à l'article 165, il peut interjeter appel auprès de la Cour canadienne de l'impôt pour faire annuler ou modifier la cotisation: (a) the Minister has confirmed the assessment or reassessed, or a) après que le ministre a ratifié la cotisation ou procédé à une nouvelle cotisation; (b) 90 days have elapsed after service of the notice of objection and the Minister has not notified the taxpayer that the Minister has vacated or confirmed the assessment or reassessed, b) après l'expiration des 90 jours qui suivent la signification de l'avis d'opposition sans que le ministre ait notifié au contribuable le fait qu'il a annulé ou ratifié le cotisation ou procédé à une nouvelle cotisation; but no appeal under this section may be instituted after the expiration of 90 days from the day notice has been mailed to the taxpayer under section 165 that the Minister has confirmed the assessment or reassessed. toutefois, nul appel prévu au présent article ne peut être interjeté après l'expiration des 90 jours qui suivent la date où avis a été expédié par la poste au contribuable, en vertu de l'article 165, portant que le ministre a ratifié la cotisation ou procédé à une nouvelle cotisation. [17]       These two provisions were considered by the Federal Court of Appeal in its decision of December 21, 2000 in James v. ... The taxpayer may appeal to the Tax Court under paragraph 169(1)(b), or commence proceedings in the Federal Court to compel the Minister to consider the objection and deal with it.... [20]       Moreover, allowing assessments to be vacated on the ground that the Minister failed to confirm an assessment with due dispatch would frustrate Parliament's intent by rendering meaningless paragraph 169(1)(b) of the Act, which expressly gives taxpayers a remedy when the Minister fails to confirm an assessment within a period considered appropriate by the taxpayer. ... Webster discovered that the Minister's official who had considered his objections might have had access to information that he had been denied. [30]       At paragraph 10 of its reasons, the Court summarized Mr. ...