Tax Court of Canada

Control factor was akin to employee relationship rather than independent contractor relationship

Tax - Income tax - Employment income

Relevant facts could not be identified due to parties’ arguable position

Tax - Goods and Services Tax - Administration and enforcement

Teachers were engaged in insurable and pensionable employment

Public Law - Social programs - Employment insurance

New house was not constructed for use as primary place of residence

Tax - Goods and Services Tax - Rebates

Taxpayer was entitled to deduct interest incurred after he ceased to carry on business personally

Tax - Income tax - Business and property income

Transporting crude to shuttle tankers could be considered integral part of production

Tax- Income tax- Business and property income