LAW 122 Lecture Notes - Lecture 6: Search Report, Canada Business Corporations Act, Numbered Company

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In receiving money from rev or in profits (implying some control over the cost: partnerships and relationships, carrying on business together: not a casual, one off transaction, factors indicating partnerships. Involvement in business- especially management: sharing profits (not just revenues) or losses, jointly owning or jointly contributing capital, joint authority for contracts and bank accounts, equal access to business info, holding each other as partners or acquiescing. Is there a partnership: gmscki and durocher were chartered accountants. Groscki ran a business giving tax advice and providing accounting sanices, which he operated out of premises that he owned. In 1989, he entered into an agreement with durocher under which. Durocher agreed to review financial statements and prepare tax returns for groscki"s clients for an hour plus a month. They agreed that durocher would not be classified as an employee but as an independent contractor.

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