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Certainly evidence of intent may be considered to assist in determining the true nature of a transaction. ...

These reports, filed together as Exhibit A‑1, provide detailed documentation of the tasks accomplished by the Appellant as part of his duties acknowledged by the Payor, who considered the Appellant his principal contractor. ...

In so confirming the reassessments of the Appellant for the 1999 and 2000 taxation years, the Minister made the following assumptions of fact: (a)         the Appellant provided services to HRDC as a Board of Referees' Chairperson during the 1999 and 2000 taxation years; (b)         the Appellant was to perform services for HRDC from February 24, 1998 to February 23, 2004; (c)         the Appellant lost her license to practice law in March, 1998; (d)         the Appellant's license to practice law was reinstated on January 1, 2000; (e)         the Appellant was required to work with another lawyer for 6 months after being reinstated; (f)          the Appellant began to practice law on her own in April, 2001; (g)         during the 1999 and 2000 taxation years, the Appellant did not operate a business; (h)         during the 1999 and 2000 taxation years, the Appellant did not earn income from business or property; (i)          the Appellant was required to pay a $500.00 fee to the Law Society of Saskatchewan in respect of her application for reinstatement; (j)          during the 1999 taxation year the Appellant incurred legal fees of $13,875.27 as detailed in Schedule A attached to and forming part of the Reply to the Notice of Appeal; (k)         during the 1999 taxation year the Appellant paid $4,435.29 of the legal fees incurred; (l)          the Expenses were not incurred for the purpose of gaining or producing income from a business or property, but were personal or living expenses of the Appellant; (m)        the Appellant's duties were to sit on a Board of Referees in matters relating to Employment Insurance; (n)         the hearings for the Board of Referees took place on HRDC premises; (o)         the Appellant was considered "in tenure of an office" while performing services for HRDC; (p)         the Appellant is deemed to be in receipt of pensionable income pursuant to subsection 2(1) of the Canada Pension Plan; (q)        the Appellant received a per diem amount of $330.00 for the days of the hearings of the Board of Referees; (r)         the Appellant received income from office with the HRDC of $14,000.00 and $14,990.00, respectively, in the 1999 and 2000 taxation years; (s)         the Appellant did not require a law degree to perform her duties for the Board of Referees; (t)          HRDC did not require the Appellant to rent an office away from their place of business or use a portion of her home; (u)         the Appellant was not required to pay for expenses incurred in the performance of her duties for HRDC; (v)         the Appellant was not required to incur cell phone or other telephone charges in the performance of her duties for HRDC. ...

She then grouped them together to draw conclusions that were totally out of context. [44]     The conclusions drawn are completely unreasonable in that they do not take into account the specific context of the situation that prevailed when this information was gathered. [45]     In making the provisions in paragraph 5(2)(c) of the Act, the legislator clearly wanted to avoid abuses while not penalizing anyone because of their family or business ties. [46]     Research and analysis conducted with a view to discovering a work relationship between individuals dealing at non-arm's length cannot completely remove the context and certain extremely special circumstances from the analysis. [47]     In other words, I do not think that the legislator's intent was to force an individual who is working with an individual with whom he or she has a non-arm's length relationship to completely ignore or cut all ties and act as if they did not exist. [48]     Special circumstances and a context can explain and justify certain behaviour so that the series of facts to be considered as part of a determination of the insurability of an employment are not prejudiced. [49]     In the case at hand, as in any case of this nature, it is important to take a step back to avoid not seeing the forest for the trees. [50]     In the beginning, the Appellant cooperated and worked to ensure that her spouse's business activities ran smoothly. ...

Canada. [10]     With respect to Klehini Resources counsel for the Respondent established that the maximum amount that could be considered to have been advanced to Klehini Resources was $19,000 and it was established that Klehini was a Canadian corporation. ...

In their examination of the file, the Minister's officers determined that the figures provided by the Appellant could not be considered, because it was not possible to compare them with other bank documents, as there were none. [29]     The evidence showed that the Appellant did not initiate any action with the Commission des normes du travail du Québec to recover unpaid wages. [30]     However, it was established that the duties carried out by the Appellant were an integral part of the Payor's business. [31]     In 671122 Ontario Ltd. v. ...

In this way, they act like any business owner. q, r)       These two allegations must be considered together and confirm their special status. ...

  [30]     Agreeing to act as a director is in itself a very real responsibility and requires that several factors be considered. ...

If persons do business under the registered trade name and subsequently separate, they are considered as partners with respect to third parties. ...

  [29]     The Federal Court of Appeal considered a similar situation in Rockwood v. ...