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To determine the nature of a contract of employment in Quebec and distinguish it from a contract for service, the relevant provisions of the Civil Code of Québec (" Civil Code ") must be considered, at least since June 1, 2001. ...

Section 251: Arm's length. (1)         For the purposes of this Act,             (c) where paragraph (b) does not apply, it is a question of fact whether persons not related to each other are at a particular time dealing with each other at arm's length. [28]     Paragraph 251(1)(c) of the Income Tax Act, supra, provides that persons not related to each other may be considered to not be dealing with each other at arm's length in certain circumstances if the facts surrounding the relationship support that conclusion. ...

In the Precision Gutters [10] case the fact that the workers supplied their own hand tools was considered by the Federal Court of Appeal to be one indicator of a contract for services. ...

Couture, [1929] S.C.R. 166, considered these definitions and held that the determinative element was whether or not a relationship of subordination existed. ...

Every project had a schedule, and he knew that Média‑FX, which paid him, considered it important that he comply with the schedules. ...

The Supreme Court of Canada found that the direct use to which the borrowed funds are put, not the taxpayer's motivation in structuring the borrowing arrangement should be considered. ...

  [22]     This Court has considered problems similar to the one in the case at bar in several decisions, including the following:   1.      9049-9955 Québec Inc., Appellant, v. ...

The terms of the Order are to be considered in accordance with the words used in it. ...

It has been considered uneconomical to construct new buildings for rental purposes, as the rents that can be achieved in the market place will not support the cost to construct. ...

  [25]   The increase or indexation considered in these sections only applies to the situations described in them; indexation is therefore a sort of supplementary benefit. ...