Précis: Bruce McCarty was the principal of C.J. McCarty Inc. (“CJ”) which provided construction management services on large construction projects. Mr. McCarty had more than 35 years experience in the industry. In 2007 and 2008 CJ provided construction management services to MEG Energy Corp. (“MEG”) in connection with the construction of refinery facilities at Christina Lake, British Columbia. CRA took the position that CJ was a “personal services business”, e.g., that Mr. McCarty was an “incorporated employee”.
C.J. McCarty Inc. v. R. - TCC: Taxpayer was not an incorporated employeeREAD MORE »