Tax Court of Canada

Executive chef loses attempt to unilaterally change status from independent contractor to employee

February 10, 2014 Alison J. Bird Employee Relations, Employment/Labour Standards, Human Resources, Notice, Damages and Settlements, Payroll, Penalties and Fines, Recruiting and Hiring, Source Deductions and Reporting, Wages and Compensation

Many of the cases I have reviewed in recent years on the question of whether a worker is an independent contractor or an employee have inevitably determined that the worker is an employee. While there are some notable exceptions to this trend, I find myself surprised whenever I read a decision that concludes that the worker is in fact an independent contractor. Therrien v Minister of National Revenue, 2013 TCC 116 is one such case.

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Intern not ’employee’ for CPP and EI deduction purposes

February 10, 2012 Christina Catenacci Payroll, Source Deductions and Reporting

I just read a case coming out of the Tax Court of Canada that confirmed an intern working for a charitable organization was not an “employee”; rather, she was a scholarship recipient. Therefore, the organization didn’t have to make any source deductions such as CPP and EI on behalf of the intern.

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