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The amount received is considered an allowance only if the recipient can use it at her discretion.  ...

ANALYSIS   [9]      It is against this general factual background that each of the criteria in dispute are considered:   I.       ...

.), and should not have been considered by the Minister in his assessment of the conditions of the Appellant’s employment with the Payor ...

STATUTORY PROVISIONS [6]      The relevant provisions of the Act (2001) read as follows: 118.3 (1) Where (a) an individual has a severe and prolonged mental or physical impairment, (a.1) the effects of the impairment are such that the individual's ability to perform a basic activity of daily living is markedly restricted or would be markedly restricted but for therapy that (i) is essential to sustain a vital function of the individual, (ii) is required to be administered at least three times each week for a total duration averaging not less than 14 hours a week, and (iii) cannot reasonably be expected to be of significant benefit to persons who are not so impaired, (a.2) in the case of (i) a sight impairment, a medical doctor or an optometrist, (i.1) a speech impairment, a medical doctor or a speech-language pathologist, (ii) a hearing impairment, a medical doctor or an audiologist, (iii) an impairment with respect to an individual's ability in feeding and dressing themself, or in walking, a medical doctor or an occupational therapist, (iv) an impairment with respect to an individual's ability in perceiving, thinking and remembering, a medical doctor or a psychologist, and (v) an impairment not referred to in any of subparagraphs (i) to (iv), a medical doctor has certified in prescribed form that the impairment is a severe and prolonged mental or physical impairment the effects of which are such that the individual's ability to perform a basic activity of daily living is markedly restricted or would be markedly restricted but for therapy referred to in paragraph (a.1), (b) the individual has filed for a taxation year with the Minister the certificate described in paragraph 118.3(1)(a.2), and (c) no amount in respect of remuneration for an attendant or care in a nursing home, in respect of the individual, is included in calculating a deduction under section 118.2 (otherwise than because of paragraph 118.2(2)(b.1)) for the year by the individual or by any other person, there may be deducted in computing the individual's tax payable under this Part for the year the amount determined by the formula [set out in the section].... [7]      Section 118.4 provides definitions for some of the terms in the preceding section: 118.4. (1) 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 and 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; and (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. ...

The former can be considered in the award of costs and, in my view the latter is not of such significance in relation to the length of the appeal process that the Respondent should be prevented from having the case decided on its merits ...

  [17]     As for the criteria to determine whether the Appellant’s employment was insurable, the facts only need to be considered in light of the criteria of control and ownership of the tools to find that such conditions were not the conditions that exist in a normal employer-employee relationship. ...

I was concerned that the final result of the work undertaken may be considered the construction of a residential complex rather than its renovation or alteration. [14]     I have studied the many photographs produced by Ms. ...

-    The answer is more consistent with her working for the Appellant;  -    the Appellant hired her and could fire her;  -    she promoted and sold the Appellant's product;  -    she used the Appellant's extensive support system;  -    she was paid according to the Appellant's profit splitting formula;  -    she presented herself to her customers, as an employee of the Appellant;  -    she could not have carried on as successfully without the Appellant's resources; and  -    originally the Appellant and Susan Pasay had considered themselves in an independent contractor relationship but that is not the determining factor. ...

R. 31), which reads: 40. (1) No vendor shall advertise or post or otherwise quote a price that includes the tax imposed by this Act unless the vendor specifies separately the amount of the tax payable under this Act, and no vendor shall hold out or state to the public or to any purchaser, directly or indirectly, that the tax or any part thereof imposed by this Act will be assumed or absorbed by such vendor or that it will not be considered as an element in the price to the purchaser or, if added, that it or any part thereof will be refunded. [5]      Moreover the contracts (using Contract 97-71 contained in Exhibit A-2, Tab A between Alfred Beam Excavating Ltd. and the Appellant as an example) were not for the sale of material or of services separately. ...

As your election was not received by the due date of September 12, 2001, it is not considered as valid and no adjustment will be made to your return for this reason. ...