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 employmentREAD MORE »