Preddie v. The Queen, 2004 DTC 2427, 2004 TCC 181 (Informal Procedure) -- summary under Subsection 5(1)

A retired engineer was engaged by a student tutoring company which provided the premises and some books, supplies, liability insurance, with the taxpayer providing his own calculator, some books, his home office to prepare his lectures and also his car to travel. The taxpayer was found to be an independent contractor given, among other things, that he refused to follow the teaching approach prescribed by the company and taught only on the condition that he use his own methods, which reflected his high degree of qualification and his over 30 years of teaching experience. McArthur J. noted that it was not appropriate to apply the integration test, which had not been applied in the Sagaz case ([2001] 2 SCR 983).