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  [26]     Counsel for the respondent does not deny that the Appellant has a medical problem, but submits that no basic activity of daily living is markedly restricted and that the wearing of the breathing mask cannot be considered a therapy that is both essential to sustain a vital function of the Appellant and administered at least three times each week for a total duration averaging 14 hours a week ... Conclusion   [37]     Section 118.4 of the Act reads as follows:   118.4. (1) Nature of impairment — For the purposes of subsection 6(16), sections 118.2 and 118.3 and this subsection, (a)        an impairment is prolonged where it has lasted, or can reasonably be expected to last, for a continuous period of at least 12 months; (b)        an individual’s ability to perform a basic activity of daily living is markedly restricted only where all or substantially all of the time, even with therapy and the use of appropriate devices and medication, the individual is blind or is unable (or requires an inordinate amount of time) to perform a basic activity of daily living; (c)        a basic activity of daily living in relation to an individual means (i) perceiving, thinking and remembering, (ii) feeding oneself or dressing oneself, (iii) speaking so as to be understood, in a quiet setting, by another person familiar with the individual, (iv) hearing so as to understand, in a quiet setting, another person familiar with the individual, (v) eliminating (bowel or bladder functions), or (vi) walking; (d)        for greater certainty, no other activity, including working, housekeeping or a social or recreational activity, shall be considered as a basic activity of daily living; and (e)        feeding oneself does not include (i) any of the activities of identifying, finding, shopping for or otherwise procuring food, or (ii) the activity of preparing food to the extent that the time associated with the activity would not have been necessary in the absence of a dietary restriction or regime; and (f)        dressing oneself does not include any of the activities of identifying, finding, shopping for or otherwise procuring clothing ...

  [22]     The Federal Court of Appeal considered a similar situation in Rockwood v. ...   [25]     It must be noted that, in exercising his discretion, the Minister considered a number of factors, some of which are:             1.       ...

Beyond these amounts, which have been allowed (see table above), I do not allow the additional amounts sought by the Appellant. [38]     The final issue is whether a proportion of a painting's purchase price of $13,104 can be considered a business expense. ... Class 8 is considered the "catch-all" class because it covers tangible capital property that is not specifically excluded by the exceptions listed under Class 8 or by Regulation 1102. ...

And why aren't they considered part of the ship's crew?   A.        ...   [16]     In paragraphs 14 and 15 above, I considered only the test of "control". ...

It reads: WORKMAN'S COMPENSATION BOARD             Note that because at the end of your shift you pay us (as opposed to being paid by us), you are considered self-employed. ... Apparently, he understood at the time that he was engaged that he would be considered to be an independent contractor. ...

She considered it to be an investment in which her father and step-mother could expect money over and above the payments when the business got profitable. ... The father did not have any intention, at the time of the making of the loan, of obtaining income from it, at least to the extent that one could have considered it to have been commercial in nature. [67]     As in Blanco, supra, the Court has great sympathy for the taxpayer but cannot ignore the facts or disregard the failure of the Appellant, in establishing on a balance of probabilities, that the purpose of the loan was to gain or produce income. [68]     Regretfully, the appeals will have to be dismissed, with costs to the Respondent, on the basis of one counsel only. ...

Sirkis gave evidence that he considered that the notice of confirmation sent to Ms. ... The Minister of National Revenue has considered the reasons set out in your objections and all the relevant facts. ...

., contends the respondent, unless the Minister has not had regard to all the circumstances of the employment (as required by subparagraph 3(2)(c)(ii) of the Act), has considered irrelevant factors, or has acted in contravention of some principle of law, the court may not interfere. ... Wrights' Canadian Ropes Ltd., contends the respondent, unless the Minister has not had regard to all the circumstances of the employment (as required by subparagraph 3(2)(c)(ii) of the Act), has considered irrelevant factors, or has acted in contravention of some principle of law, the court may not interfere ...

Consequently, many other factors may be considered in determining whether the employment was performed under a contract of service ...   [11]     There is a trend in the case law which holds that a misrepresentation of reality made for the purpose of taking advantage of the Act means that the employment cannot be considered as having been performed under a contract of service. ...

  [11]     In a thorough and well-researched argument, the Appellant referred to a number of cases and considerations considered to support the conclusion that Janet was an independent contractor. ... She considered herself an employee and when asked to work, she did as she was told, although she clearly stated that she felt she had the freedom to refuse work. ...