Tax Court of Canada

Employment Insurance

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.).

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