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When the Appellant's personal and financial involvement in the business is considered, we conclude that it was a business operated in partnership rather than by an employer and her employee. [33]     The circumstances around the Appellant's employment, analyzed in light of these various tests, lead to the inevitable conclusion that a substantially similar contract of employment would not have been entered into by him and his employer if they had been at arm's length. ...

From the outset, she has always been paid the same wages that had been established on the basis of her needs; the amount was more than she earned previously, and she had more freedom. [17]     The worker claimed that, with her signing authority at the bank, she could conclude the transactions she considered important without consulting with her mother. ...

Accordingly, it was guided by these principles that we considered the two cases before us for which the facts are relatively simple. [33]     The Federal Court of Appeal, in Pérusse v. ...

Despite the initial agreement between the Appellant and the Worker, Rose-Hélène Drolet, that no deductions should be made from her remuneration since she considered herself to be "self-employed", the latter applied for employment insurance benefits at the end of her contract with the Appellant; 11.        ...

Perreault (the "tutors") would not have been considered to be holding insurable employment at the Centre because they worked as independent consultants. [8]      It should also be pointed out that no parent, child or teacher testified at the hearing. ...

Trinidad & Tobago (Attorney General) [12]: The principles applicable to a plea of res judicata are not in doubt and have been considered in detail in the judgment of the Court of Appeal. ...

Finally, the Minister held that the weeks entered in the payroll records were not consistent with the Payor's periods of activity. [18]     These statements were repeated in the conclusions of the appeals officer's report, when she considered the factors mentioned in paragraph 5(3)(b) of the Employment Insurance Act. ...

Tremblay had another account for rents generated by a building she owned; (k)         The deposits made into this account were from rents generated by a building that belonged to her; (l)          During the years referred to in this dispute, neither the Appellant nor his wife received any inheritance; (m)        The Appellant's wife stated that she received winnings from the casino totalling approximately $1,800 per year; (n)         She did not submit any evidence supporting this claim; (o)         All the deposits made in the business bank account were reconciled; (p)         The unexplained deposits, traced to the wife's personal account, folio 7766, were undeclared business income; (q)         At the objection stage, the Minister reconciled the additional personal deposits on the basis of evidence submitted and only considered as additional income those unexplained deposits greater than $500; (r)         The Appellant knowingly or in circumstances equivalent to gross negligence, made a false statement or omission in a document produced for each of the taxation years at issue, or participated in, assented to or acquiesced in the same; as a result, penalties amounting to $567.45 and $100 were assessed for the 1998 and 1999 taxation years. [4]      The Reasons for Appeal are at paragraphs 5 to 7 of the Notice of Appeal: [TRANSLATION] 5.          ...

The deduction for child support was disallowed as the Minister considered that the child support claimed for each year was paid pursuant to a written agreement made or varied after April 30, 1997.   9.         ...

As the parties considered that they were engaged in an independent contractor relationship and as they acted in a manner that was consistent with this relationship, I do not believe that it was open to the Tax Court Judge to disregard their understanding... [31]     I refer to another decision of the Federal Court of Appeal D & J Driveway Inc. v. ...