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Case law makes several mentions of the relative importance of written and signed contracts. [46]         To determine the nature of a working contract, having them in writing is certainly important, but they must essentially validate the facts in terms of how the work will be performed and under what conditions and circumstances. [47]         Only the facts inherent to its performance, context and terms have decisive importance for differentiating an enterprise contract from a contract of service. [48]         The intent written and signed by the parties to a contract is helpful and may be considered as an addition in situations that are very difficult to assess. ...

If the PanelForm and Market America activities are not sources of business or property income to the Appellant, then no amount received (or receivable) by the Appellant in relation to such activities and no amount incurred in relation to such activities would be considered in determining the Appellant’s income for the purposes of the Act. ...

Ritchie”) the Supreme Court of Canada considered a contingency fee arrangement and, in the context of an award of costs, concluded that (para 28): (…) Unsuccessful defendants should expect to pay similar amounts by way of costs across similar pieces of litigation involving similar conduct and counsel, regardless of what arrangements the particular plaintiff may have concluded with counsel. ...

He referred to regulation 7306 of the Income Tax Regulations as evidence that the Minister considered $0.53 / km for the first 5,000 km and $0.47 / km thereafter to be a reasonable rate in 2012. ...

How the ultimate amount of the vehicle allowance is reconciled is not considered within the operative sections. ...

However a waiver cannot be withdrawn if it is too late or if the withdrawal would result in an injustice to the promisee. [15]          The first issue to be considered is whether or not a Waiver requires consideration. ...

T he Decision must be considered within the context of the  result and the complete record in order to determine whether it falls within a range of possible acceptable outcomes (Newfoundland and Labrador Nurses’ Union v Newfoundland and Labrador (Treasury Board), 2011 SCC 62, [2011] 3 S.C.R. 708 at para 14; Dunsmuir at para 47). ...

He stated: 43... the law will impute knowledge to a taxpayer who, in circumstances that dictate or strongly suggest that an inquiry should be made with respect to his or her tax situation, refuses or fails to commence such an inquiry without proper justification. [27]      It has been held that in drawing the line between “ordinary” negligence or neglect and “gross” negligence, a number of factors have to be considered: (a)        the magnitude of the omission in relation to the income declared, (b)        the opportunity the taxpayer had to detect the error, (c)        the taxpayer’s education and apparent intelligence, (d)        genuine effort to comply. ...

Malone and considered fundamental in common law Canada, (1) the language of the alleged settlor must be imperative; (2) the subject-matter or trust property must be certain, (3) the objects of the trust must be certain. ...

The Commission explained that it had considered the Investigator’s report, as well as Ms. ...