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TCC

Meisels v. M.N.R., 2005 TCC 610

She said that she had read a book on technical analysis that was considered to be the bible in that field. ...
TCC

Charest v. M.N.R., 2005 TCC 592

This, in my opinion, would justify the Appellant's hourly rate of $8, which appears to me to be closer to that of a labourer than that of a tradesperson, even if the Minister, in my opinion, did not seem to make any case of the Appellant's hourly rate as a factor that was considered. [20]     In his Reply to the Notice of Appeal, the Minister alleged in sub-paragraph (f) that the Intervener had hired the Appellant in early April, before the tourist season began, to build a shed to be used as a point of sale, while the shed had been purchased already built. ...
TCC

Stratégie Financière Impact Inc. v. M.N.R., 2005 TCC 117

Her modus operandi for group insurance was the same. [14]     In her statement to the appeals officer, the worker said she was hired as a self-employed worker but now considered herself an employee because she was paid on an hourly basis whether she obtained contracts or not. ...
TCC

Jilly Creations Inc. v. The Queen, 2005 TCC 77

He considered the debts of Louise Bennett and those of her husband to be bad debts, as determined in the report.   ...
TCC

9105-6432 Québec Inc. c. M.N.R., 2005 TCC 215

  [4]      Neither is it disputed that, saving paragraph 6(g) of the Regulations, the four workers in question were considered self-employed persons. ...
TCC

Vincent v. The Queen, 2005 TCC 330

Vincent's amendment to the effect that he accepted the position in late 1994) as well as in (d), (i), (j), (k), (l), (m), (n), and (o) are considered admitted. ...
TCC

Pagé v. The Queen, 2005 TCC 213 (Informal Procedure)

He became involved in 9082 as an investor, with the result that in September 2000, through his companies, he considered himself a shareholder-lender. ...
TCC

Mathieu v. M.N.R., 2005 TCC 276

The most that can be said is that control will no doubt always have to be considered, although it can no longer be regarded as the sole determining factor, and that factors, which may be of importance, are such matters as whether the man performing the services provides his own equipment, whether he hires his own helpers, what degree of financial risk he takes, what degree of responsibility for investment and management he has, and whether and how far he has an opportunity of profiting from sound management in the performance of his task. [19]       The burden of proof was on the Appellant to prove that the presumptions made by the Minister were false and that the conclusion was wrong. ...
TCC

McNeil v. The Queen, 2005 TCC 124 (Informal Procedure)

There are two elements here to be considered: the activity carried on for the Appellant and the activity carried on for others. ...
TCC

DHL Express (Canada) Ltd. v. M.N.R., 2005 TCC 178

The route would be considered a rural route. Some routes, for example, urban routes, may be more profitable than others. ...

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