Archives - mai 2016

• 

  Apex Language and Career College v. R. - TCC: Teachers at language college were employees

  26 mai 2016 By Bill Innes

  catégories:

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

  Précis: This decision dealt with the status of 13 teachers at a language school run by Apex Language and Career College. The 13 teachers had signed contracts indicating that they were not employees. The Tax Court reviewed the well-known factors and concluded that, notwithstanding the terms of their contracts, the teachers were all employees and therefore subject to EI and CPP. As a result the appeal of Apex was dismissed.
  Apex Language and Career College v. R. - TCC: Teachers at language college were employeesPlus >
• 

  Blain v. R. - TCC: Appellant was an employee for UI purposes

  9 mai 2016 By Bill Innes

  catégories:

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

  Précis: Mr. Blain claimed to have been employed by Normand Dubois or his company, MC DOBOIS, for a few months in 2010. The Minister denied his EI claim on the basis that he was not factually engaged in insurable employment during that period. This was in part based...
  Blain v. R. - TCC: Appellant was an employee for UI purposesPlus >