Workers not allowed to subcontract work to other people, which favoured conclusion they were employees

Tax court of Canada | Tax | Income tax | Employment income

Taxpayer company was in business of providing janitorial and cleaning services, and taxpayer hired workers for cleaning duties based on verbal contracts. Minister found that for employment periods between 2014 to 2016, workers were engaged in insurable and pensionable employment. Taxpayer appealed. Appeal dismissed. Evidence revealed that taxpayer supervised workers directly and taxpayer’s agent was always on site with workers. Taxpayer determined worker’s task and duties, guaranteed work of workers and determined workers’ work hours and rate of pay. Workers were not allowed to subcontract work to other people at lower rates, which favoured conclusion that workers were employees.

S.S.R. Maintenance Ltd. v. M.N.R. (2018), 2018 CarswellNat 6523, 2018 TCC 216, Réal Favreau J. (T.C.C. [Employment Insurance]).

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