Archives - septembre 2016

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  Monjazeb v. R. - TCC: Audio engineer an employee for EI and CPP purposes

  20 septembre 2016 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Employment Insurance/CPP

  Précis: Mr. Monjazeb was an audio engineer working for PCS Pacific Cabling Solutions Ltd. (“PCS”). Initially he clearly wanted to be an independent contractor and submitted invoices for his work on a periodic basis and charged GST. After the end of his employment with PCS he claimed to have been an employee. CRA initially sided with him but after an internal appeal concluded that he was an independent contractor. Mr. Monjazeb appealed that decision to the Tax Court.
  Monjazeb v. R. - TCC: Audio engineer an employee for EI and CPP purposesPlus >
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  Sistema Toronto Academy Inc. v. R. - TCC: Music teachers were employees for EI/CPP purposes

  16 septembre 2016 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Employment Insurance/CPP

  Précis: The taxpayer was a non-profit organization that provided after school music education to disadvantaged students. It hired professional musicians to provide that education. This issue was whether those musicians were independent contractors or employees. Applying the well know tests of intention, control, tools, chance or profit/risk of loss and sub-delegation the Court held that the workers were engaged in pensionable and insurable employment and confirmed the Minister’s decision.
  Sistema Toronto Academy Inc. v. R. - TCC: Music teachers were employees for EI/CPP purposesPlus >