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In this particular case, the Court is satisfied that it can distinguish the facts here from the facts that Justice Bowman considered in his case. ...

In order to resolve this question, which has been variously characterized in the jurisprudence as ‘fundamental’, ‘central’ and ‘key’, the total relationship of the parties and the combined force of the whole scheme of operations must be considered. ...

Some of the evidence submitted to the Tax Court was in fact considered a sham to hide the truth of what was actually happening ...

In preparing these reasons I have considered whether or not a business was carried on, irrespective of whether it was carried on by Mr.  ...

As there is no issue in respect of 2004, only the 2003 record need be considered. ...

In that respect, he produced a letter from the Ministère du Revenu du Québec dated August 30, 2004 (Exhibit A-1), which confirms that the Appellant was considered an employee for the services rendered from January 1, 1999, to December 31, 2001, to GR and that, as a result, GR had to pay his Québec Pension Plan contributions. ...

Considering that the Court in Yost offered no rationale for its decision to amend the earlier judgment, and made no mention of Gunnar Mining, Paper Machinery or any of the English authorities cited in those cases, and considering, too, that it is not referred to in the more recent decisions of the Federal Court of Appeal, I conclude that Yost should be considered to have been decided per incuriam ...

Hoping to fend off what he considered Holyoak's "bogus claim", Hally somehow came up with the idea of getting his name off the title of the family home. ...

He considered a variety of import products, primarily from India but from other countries as well. ...

The resulting figure was considered to represent 8.25% of sales.   [17]     The appellant does not dispute the amount of the purchases. ...