Tax Court of Canada


Employment Insurance

CONTRIBUTIONS
Worker was in subservient position

Appeal by payor from decisions by Minister determining that worker was employed in insurable and pensionable employment pursuant to s. 5(1)(a)of Employment Insurance Act (Can.), and s. 6(1)(a) of Canada Pension Plan. Payor provided residential plumbing services. Appeal dismissed. Worker was employee and not independent contractor. Worker was performing his services on behalf of payor and not as person conducting business on his own account. At end of day, customers were those of payor and not of worker. If damages occurred at work site, it was payor that incurred cost of rectifying problem. There was maximum amount worker could earn, and his risk for financial loss was limited. Worker was in subservient position. Worker was on call every day, was told where to go and his hours and location throughout day were monitored.


177398 Canada Ltd. v. M.N.R.

(June 14, 2011, T.C.C., Campbell J., File No. 2010-2412(EI); 2010-2413(CPP)) 204 A.C.W.S. (3d) 936 (10 pp.).

cover image

DIGITAL EDITION

Subscribers get early and easy access to Law Times.

Law Times Poll


Law Times reports that the Correctional Service Canada has been found to be negligent in the severe beating of an inmate. Do you think inmate safety at jails and prisons needs significant improvement?
RESULTS ❯