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 withholdingREAD MORE »