http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/67151/index.do 
Loving Home Care Services Ltd. v. M.N.R.[1] (March 6, 2014) was an EI/CPP appeal dealing with whether home care workers were independent contractors. The court had considerable difficulty accepting the evidence of the principal of Loving Home Care Services Ltd. as well as the documentary evidence adduced. After reviewing all of the classic tests – intention, control, tools, credentialing, material, equipment, financial upside and downside risks – the court concluded that the workers were not independent contractors:
[53] Given the limited extent and scope of the evidence, and the limitations on its quality as discussed above, the Appellant has not been able to establish with sufficient credible evidence that the Loving Home Care workers covered by the Rulings were, on a balance of probabilities, in a working relationship that would be characterized in law as an independent contractor and not as an employee.
[54] Given especially the extent of Loving Home Care’s rights to direct the performance of the work duties and its actual monitoring and reporting requirement practices, and given the very limited financial risks to the workers, the absence of any financial investment by the workers, and the relatively fixed financial rewards by which they can only generate more income by working additional hours or days, these particular facts and circumstances considered as a whole quite strongly give rise to insurable employment under the EIA and pensionable employment under the CPP.
[55] The appeals are dismissed.
[1] 2014 TCC 71.