Archives - novembre 2015

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  Barbeau v. R. - TCC: Cleaners placed by agency were not employees

  23 novembre 2015 By Bill Innes

  catégories:

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

  Précis: The appellant operated a form of placement agency for cleaners. The Minister ruled that they were engaged in insurable employment because they operated under the control of the appellant’s clients. The Tax Court found that was not correct as a matter of fact. In the alternative the Minister argued that the cleaners were employed by the appellant. The Court permitted the Minister to make this alternative argument but ruled that the onus was on the Minister to adduce facts to support that argument.
  Barbeau v. R. - TCC: Cleaners placed by agency were not employeesPlus >
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  Symons v. R. - TCC: Daycare worker an independent contractor

  19 novembre 2015 By Bill Innes

  catégories:

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

  Précis: Ms. Aguilar was a daycare worker. The sole issue before the Court was whether she was an employee. The Court concluded that she was not an employee, based largely on the evidence of mutual intention and absence of a significant degree of control.
  Symons v. R. - TCC: Daycare worker an independent contractorPlus >
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  V.Y.F. Express inc. v. R. - TCC: Family members not engaged in insurable employment

  11 novembre 2015 By Bill Innes

  catégories:

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

  Précis: In this decision the Minister argued that three family members working for two family companies were engaged in insurable employment since they had “entered into substantially similar contracts of employment [as] if they had been dealing with the employer at arm’s length” (para. [6]). The Court rejected this conclusion finding that the terms of their work arrangement did not accord with comparable private sector positions.
  V.Y.F. Express inc. v. R. - TCC: Family members not engaged in insurable employmentPlus >
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  Modern Pest Control v. R. - TCC: Work by operator’s brother insurable

  9 novembre 2015 By Bill Innes

  catégories:

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

  Précis: This case dealt with work performed by Jonathan Flynn for a company operated by his brother and owned by his uncle. CRA contended that the terms were not similar to arm’s length employment and, accordingly, that Mr. Flynn was not engaged in insurable employment.
  Modern Pest Control v. R. - TCC: Work by operator’s brother insurablePlus >
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  Menoudakis v. R. - TCC: Rockstar Music School instructors were employees

  4 novembre 2015 By Bill Innes

  catégories:

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

  Précis: The issue in this decision was whether instructors at the Rockstar Music School and Concert Hall (“Rockstar”) were employees for EI and CPP purposes. The Court applied the familiar tests and concluded that the five individuals involved were indeed employees and dismissed the appeal of Ms. Menoudakis who, along with her husband, ran Rockstar as an unincorporated concern.
  Menoudakis v. R. - TCC: Rockstar Music School instructors were employeesPlus >
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  Quinte Children’s Homes v. R. - TCC: Child and youth worker not an employee

  3 novembre 2015 By Bill Innes

  catégories:

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

  Précis: Quinte Children’s Children’s Homes Inc. placed children in foster homes and paid child and youth workers who worked with those children. The sole issue in these appeals was whether one of the workers, Ms. Fobear, was an employee for EI and CPP purposes. The Tax Court held that she was not, relying principally on the lack of evidence of control.
  Quinte Children’s Homes v. R. - TCC: Child and youth worker not an employeePlus >