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.
Increasingly, Canadian courts have recognized an in-between class of agents that are not technically employees or not technically independent contractors. Over the past few years, our courts have come up with a hybrid category of agents called "dependent contractors." These are independent individuals who work so closely with employers, and whose relationship status with their "employer" is so sufficiently long-lasting, as to allow them entitlement for reasonable notice.