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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. ...
TCC

Levesque v. M.N.R., 2005 TCC 248

Several factors can be considered in order to detect the presence or absence of a relationship of subordination. ...
TCC

Cosmteck Inc. v. M.N.R., 2005 TCC 279

The worker stated that she had been dismissed by the Appellant because she wanted to be considered as an employee. ...
TCC

Kayal v. M.N.R., 2005 TCC 273

No. 316 ruled that the presumptions of the Minister must be considered admitted unless they are expressly refuted by the Appellant. [24]Consequently, the employment of the Appellant with the payors is excluded from insurable employment in accordance with paragraph 5(2)(i) of the Employment Insurance Act since, in accordance with paragraph 5(3)(b) of the same Act, the Appellant and the payors were related and it is not reasonable to conclude, having regard to all the circumstances, that they would have entered into a substantially similar contract of employment if they had been dealing with each other at arm's length. [25]For all these reasons, the appeals are dismissed and the decisions of the Minister are upheld regarding the insurability of the Appellant's employment. ...
TCC

Holmes v. The Queen, 2005 TCC 403

Leduc considered standard practice, Mr. Sadlowski did not keep T2020's, preferring to maintain an electronic "log" of whatever he felt was noteworthy. ...

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