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He considered this as an office of SP Inc., however, no rent was paid by SP Inc. ... However, simply referring to the Minister's discretion is misleading. [17]     Having reviewed all the Exhibits and having considered the testimony submitted at the hearing, in my opinion on a balance of probabilities the Appellant was engaged by SP Inc. in the year 2001 under a contract of services (i.e. employer/employee relationship) and not an "independent contractor" relationship. ... (dba Paul Smith). [20]     As a further alternative the Appellant must be considered as having received the $24,450.00 as a shareholder benefit, he being the only shareholder of MM Inc. ...

Bienvenue considered that Mr. Bocquet had only one customer, the appellant who paid him his salary, and that his opportunity for profit was reduced accordingly.   ... The appellant considered the amounts paid to Mr. Bocquet as "self-employed commissions" and issued a T4A form to that effect (exhibit A-4) for income tax purposes. ... This can be considered an indication that he was to some degree integrated into the appellant's business. ...

The delegation instrument clearly demonstrates that the Minister specifically considered each of the powers granted to him by the Act. ... Rather, before proceeding to assess, he considered only the question whether the Appellant filed a submission on the point. ... Accordingly, the standard can be properly described as "objective subjective". [30]     At page 156, Robertson J.A. considered the position of the inside directors. ...

The Dunn decision was concerned with whether that appellant's physician could be considered to have fulfilled the role of a pharmacist- as required by the Act- since the legislation governing pharmacists in British Columbia did not prohibit any qualified medical practitioner from dispensing a drug directly to his or her patient. ... In those cases, somewhat different approaches had been taken in order to interpret the intent of the legislation as it specifically related to the prerequisite that the prescribed purchases be "recorded" by a pharmacist, and to reflect upon what action or event could be considered sufficient to satisfy that requirement. ... Ray is not entitled to the tax relief claimed, because all of the substances in issue were purchased off the shelf. [11]     Justice Sharlow- at paragraph 5- noted the legal issue had been considered many times by the Tax Court and that in all of the cases except the Ray case, the phrase, "as recorded by a pharmacist" was considered to be an essential part of paragraph 118.2(2)(n) of the Act. ...

Chan could not be considered an allowable medical expense. In addition, there was no evidence which would permit me to affix a value to that portion of the herbs actually consumed in Dr. ... No. 500 (QL)- was in the course of being appealed to the Federal Court of Appeal and suggested the reasons for judgment issued in that case would provide the answer to the remaining issue in the within appeal, i.e. whether the vitamins and other supplements purchased from Clinical Nutrition could be considered eligible for the medical expense tax credit. ... Ray is not entitled to the tax relief claimed, because all of the substances in issue were purchased off the shelf. [8]      Justice Sharlow- at paragraph 5- noted the legal issue had been considered many times by the Tax Court and that in all of the cases except the Ray case, the phrase, "as recorded by a pharmacist" was considered to be an essential part of paragraph 118.2(2)(n) of the Act. ...

The Minister of National Revenue has considered the reasons set out in your objection and all the relevant facts. ... Appellant's Submissions [20]     The Appellant submits that subparagraph 4(c) of the Reply to the Amended Notice of Appeal is a reference to a calculation and thus, the Reply does not state the facts upon which the Appellant is being reassessed and the tax, interest and penalty thereon, if any, and thus did not disclose the factual basis of the reassessment. [21]     The Appellant submits that the claw back of a refund of tax is not permitted under subsection 152(4.3) of the Act, which reads: (4.3) Consequential assessment Notwithstanding subsections (4), (4.1) and (5), where the result of an assessment or a decision on an appeal is to change a particular balance of a taxpayer for a particular taxation year, the Minister may, or where the taxpayer so requests in writing, shall, before the later of the expiration of the normal reassessment period in respect of a subsequent taxation year and the end of the day that is one year after the day on which all rights of objection and appeal expire or are determined in respect of the particular year, reassess the tax, interest or penalties payable, or redetermine an amount deemed to have been paid or to have been an overpayment, under this Part by the taxpayer in respect of the subsequent taxation year, but only to the extent that the reassessment or redetermination can reasonably be considered to relate to the change in the particular balance of the taxpayer for the particular year. [22]     The Appellant submits that the Minister has erred in applying subsection 152(4.3) to the facts herein because this subsection only empowers the Minister to assess and thereby increase or decrease the amount of "tax, interest or penalties" payable by a taxpayer or to "redetermine an amount deemed to have been paid or to have been an overpayment". ... (It was submitted that they demonstrate a calculation.) [31]     Pillo stated that the dividend tax on hand at the end of its 1991 taxation year was greater than $8,420.68, as assumed by the Minister in paragraph 4(c) of the Reply, and in fact, was $46,780.00, the factual basis of the assessment has been defeated. [32]     Subsection 152(4.3) is an exception to subsection 152(4), which provides that, with some specified exceptions, the Minister may only reassess a taxpayer within the taxpayer's normal reassessment period. [33]     Subsection 152(4.3) was enacted to enable the Minister to reassess outside the normal limitation periods in consequence of an assessment or an appeal that changed the balance of a taxpayer in a particular year, "but only to the extent that the reassessment... can reasonably be considered to relate to the change in the particular balance of the taxpayer for the particular year". [34]     For the purposes of this appeal, subparagraph 152(4.3) should be paraphrased to read: Where the result of a decision on an appeal is to change a particular balance of a taxpayer for a particular taxation year, the Minister may reassess the tax, interest or penalties payable, or redetermine an amount deemed to have been paid or to have been an overpayment, under this Part, by the taxpayer in respect of the subsequent taxation year, but only to the extent that the assessment can reasonably be considered to relate to the change in the particular balance of the taxpayer for the particular year. [35]     Subsection 152(4.4) defines the word "balance" as used in subsection 152(4.3) and says: "a balance of a taxpayer for a taxation year is the income, taxable income, taxable income earned in Canada or any loss of the taxpayer for the year, or the tax or other amount payable by, any amount refundable to, or any amount deemed to have been paid or to have been an overpayment by, the taxpayer for the year". [36]     The Federal Court of Appeal, in Sherway Centre Limited v. ...

Leonard's evidence was that he considered himself "the secondary caregiver" of Jesse, with the Appellant, the primary caregiver. ... (h)         prescribed factors shall be considered in determining what constitutes care and upbringing. ... In other words this presumption does not apply because both parties have applied for the CTB. [19]     Regulation 6302 of the Income Tax Regulations sets out the "prescribed factors" referred to in paragraph 122.6(h), which are to be considered in determining what constitutes care and upbringing of a qualified dependant. ...

One might argue that one cancels out the other because the Court understands that it was the same society, but in any event, that has to be considered. ... She considered that she was entitled to the Child Tax Benefit credit. ... That has to be considered. [35]     The Court agrees with counsel for the Respondent that at the end of the day all of these factors add up to an intention on the part of the Appellant to be a permanent resident of Canada, and that is what she was. ...

Only expenditures which were considered to constitute "depreciable" assets resulted in new investment credits. 8.        ... This Court then considered the question of whether the benefit resulting from the provincial tax credit was an inducement or assistance within the meaning of paragraph 12(1)(x) of the Act. ... It will be recalled that under subparagraph (iv) the NIC, in order to be included in income, must be an amount received from a government where the amount can reasonably be considered to have been received in respect of the cost of property or in respect of an outlay or expense. ...

When the source of that information is considered, the question that has to be asked concerns the appellant’s place of work. ... In weighing the appellant’s evidence, this Court considered the following factors, inter alia:   1.       ... Wrights' Canadian Ropes Ltd., contends the respondent, unless the Minister has not had regard to all the circumstances of the employment (as required by subparagraph 3(2)(c)(ii) of the Act), has considered irrelevant factors, or has acted in contravention of some principle of law, the court may not interfere ...