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Even if her resignation in September 1996 is acknowledged, her actions after that date could lead her to be considered as director in fact. [22]     The principle of director in fact and a director's liability under subsection 227.1(1) of the Act was recognized in a decision of the Federal Court of Appeal in Canada v. ...

Judge Tardif's decision was affirmed by Desjardins J.A. of the Federal Court of Appeal, who wrote as follows in her judgment of June 15, 2000: The Tax Court of Canada judge correctly considered the issue of whether there was a bona fide employment relationship between the claimant and the Coopérative forestière de Girardville from May 4 to July 10, 1992. [28]     In Laverdière v. ...

  [29]     Continuing with Bergen, above, the judge had considered the appellants’ specific schedule, which resembled the worker’s schedule in this case. ...

Based on that result the Payor and the Worker set up what they considered to be a contractor/subcontractor relationship ...

Adele Schafer, [5] the Federal Court of Appeal considered the provisions of subsections 300 and 301 of the Excise Tax Act. ...

The latter's admission, without plausible explanation, that she did not report the interest in her income for three years in a row must also be considered in examining this matter. ...

Accordingly, I have considered a hypothetical example of property shared by arm's length persons in the hope of seeing how the subject provision might best be construed. [14]     Consider the case of two unrelated co-owners of real property. ...

Le Bel reiterated his request for a postponement, citing essentially the same grounds as those considered by the Chief Justice of this Court. ...

I find that these expenses are not contingent on the Appellant's income and are therefore to be considered personal expenses. ...

Vaillancourt thus acknowledged that a total amount of $11,588 had to be considered as a non-deductible expense. ...