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As stated, this corroborates that the higher amount was not agreed to until 2003, as testified to by the Appellant. [16]     The Respondent's assessments have not considered this new evidence as to when the amending document was actually signed. ...

I say yet again because since its passage in 1990, several decisions of the Tax Court of Canada and several judgments of this Court have already considered what workable meaning could be given to subparagraph 3(2)(c)(ii). ...

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. ...

Under the Law Society of Upper Canada Rules of Professional Conduct, the commission of a criminal act, such as tax evasion, would be considered conduct unbecoming a lawyer and could result in Robert W. ...

(hereinafter “Unicus”) in March of 2003;   (kk)      the Appellant had been a computer programmer for Unicus;   (ll)        the Appellant had worked in the computer programming field for more than six years;   (mm)    the Payor provided training for the Appellant on the paving equipment;   (nn)      the Minister considered all of the relevant facts that were made available to the Minister, including the remuneration paid, the terms and conditions, the duration and the nature and importance of the work performed, and   (oo)      the Minister was satisfied that it was reasonable to conclude that the Appellant and the Payor would not have entered into a substantially similar contract of employment if they had been dealing with each other at arm’s length.   ...

Canada, [1] considered at great length and depth the application of the equality provision found in section 15 of the Canadian Charter of Rights and Freedoms. ...

(admitted in part)   (iii)       $6,000 in fees were incorporation expenses and were considered eligible capital property. ...

  [3]      The Minister of National Revenue ("the Minister") considered the file in question and determined that the Appellant's work was not under a contract of service and therefore did not constitute insurable employment ...

Vaillancourt is an employee within the meaning of the Act, three elements must be considered: the prestation of work; remuneration; and a relationship of subordination ...

  [20]     A situation analogous to the case at bar was considered by this Court in  Lemay v. ...