Archives - avril 2019

• 

  Victoria Five Star Cleaning Ltd. v. R. – TCC: Cleaners were independent contractors and not engaged in insurable or pensionable employment

  22 avril 2019 By Bill Innes

  catégories:

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

  Précis: The appellant provided workers (the Workers) for janitorial services in commercial and residential premises. The sole question before the Tax Court was whether the Workers were independent contractors. The Tax Court held that they were independent contractors, not engaged in insurable or pensionable employment, and allowed the taxpayer’s appeal. There was no order as to costs.
  Victoria Five Star Cleaning Ltd. v. R. – TCC: Cleaners were independent contractors and not engaged in insurable or pensionable employmentPlus >
• 

  European Staffing Inc. v. R. – TCC: Taxpayer was a placement agency for EI and CPP purposes – employees were subject to EI and CPP withholding

  4 avril 2019 By Bill Innes

  catégories:

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

  Précis: The taxpayer provided workers for its clients and paid those workers itself, passing the cost on to its clients as part of its fees. It did not withhold EI or CPP in connection with these workers. CRA assessed the taxpayer on the basis that it was a placement agency within the provision of the EI and CPP legislation and thus subject to EI and CPP withholding. The Court accepted CRA’s position and dismissed the taxpayer’s appeals.
  European Staffing Inc. v. R. – TCC: Taxpayer was a placement agency for EI and CPP purposes – employees were subject to EI and CPP withholdingPlus >