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In Stewart, the Supreme Court highlights some of the criteria, indicia of commerciality and badges of trade that should be considered. ...   [35]          Again, this does not even approach being able to be considered to be a business. ...

Initially, she received a fixed sum of money on account of her commission, which the Payor considered an advance. ... In addition to being individual indicia of subordination, the following facts, considered together, constitute an indicia of subordination that I would characterize as an indicia of integration into the business:                            (i)                The Appellant worked only for the Payor during the relevant period.                          ...

In dismissing the appeal, Rowe, J. considered Wilson but distinguished that decision saying in that case, “there is a capacity to follow through on an alternative method of allocation due to the different zoning uses of the land and the de facto segregation inherent in the Property with the commercially zoned portion fronting on a major highway” [19] ... I do not think it is reasonable, where one asset is purchased such as the farm here, and it has both personal and business aspects, to allocate the entire interest expense to the business aspect of the Property. [20]   [16]     Bowman, J. also considered Wilson but distinguished it on the basis that in that case there was “persuasive evidence” [21] before the Court to justify not allocating the borrowing costs between personal and business use ...

If, on the other hand, the surrogatum principle relates only to the nature of the payment as capital or income, then there is an argument that the legal costs and $135,000 OMB costs were in fact in the nature of capital (only deductible as a result of the application of paragraph 20(1) (cc)), and consequently, the settlement amount likewise should be considered capital and therefore not on income account and not taxable ... For tax purposes, damages or compensation received, either pursuant to a court judgment or an out-of-court settlement, may be considered as on account of income, capital, or windfall to the recipient. ...

In fact, he admitted that the vehicle had been considered a write-off, and that it had to be thoroughly checked by the Société de l’assurance automobile du Québec before it could be licensed in the province ...   [44]          Indeed, the alignment, tire replacement, shock absorber and brake-related expenses can sometimes be considered regular maintenance expenses, but when they are incurred to bring a vehicle up to Quebec's roadworthiness standards, it is another matter entirely ...

(admitted)   (c)               The Appellant hired 60 salaried employees, and 40 workers that it considered to be self-employed representatives. (admitted)   (d)              The Appellant considered the five Workers in the case at bar to be self‑employed representatives because they accepted an offer to that effect from the Appellant. ...

He also indicates that he had the day-to-day care of both children and considered himself the person primarily responsible for their care and upbringing for the periods they were with him ... All things considered, residence implies a certain constancy, a certain regularity or else a certain permanence according to a person’s usual lifestyle in relation to a given place and is to be distinguished from what might be called visits or stays for specific purposes or of a sporadic nature. ...

Counsel for the Appellant acknowledged that the legal fees that were incurred in 2002 could not be considered as part of this appeal as the 2002 taxation year is not under appeal. ... Minister of National Revenue, 2003 FCA 400; 2003 D.T.C. 5735; [2004] 1 C.T.C. 293:   18        Conversely, the expenses incurred by the payer of support (either to prevent it from being established or increased, or to decrease or terminate it) cannot be considered to have been incurred for the purpose of earning income, and the courts have never recognized any right to the deduction of these expenditures (see, for example, Bayer, supra) ...

In order to resolve the question before the Court as to the status of the 91 workers, which question has been variously characterized in the jurisprudence as fundamental, central and key, the total relationship of the parties and the combined force of the whole scheme of operations must be considered.  ... While there is no question that that is an element of control, I have considered whether there has to be absolutely no control for the worker to be constituted an independent contractor or whether it is a matter of weighing the controls as opposed to the lack of controls, and I have decided that the law is more consistent with the latter. ...

  [20]     Finally, the farm’s profitability, both actual and potential, must be considered. ... Thus, the criterion already examined in these appeals, namely time spent, capital committed and profitability must be considered. ...