Agency

REIT could not incur expenses for acts (issuing it units) which its alleged principal (its sub LP) lacked the capacity to perform, but it incurred expenses for the LP business as partner-agent

agency implied on the basis of conduct/ acts of agent were those of principal

criteria applied for determining presence of agency

paymaster under payroll agency arrangements could fulfill the source deduction and T4 reporting requirements of the principal

CCRA tests for accepting the presence of an agency agreement, here, re property of a nominee

common law Crown agency test applied for determining whether current and previous employers were related employers

business activeness can be attributable to an agent

agency relationship respected so as to permit owner to charge for services performed by user

listing of expenses typically not incurred as agent