Chabaud c. La Reine, 2012 DTC 1076 [at at 2856], 2011 TCC 438 (Informal Procedure) -- summary under Substance

In finding that "bursary" amounts a postdoctoral fellow received from his university were in fact remuneration from employment, Archambault J. stated (at para. 75):

[T]he case law has consistently held that the terms used by the parties to describe the nature of their contractual relationship or of the payment one of them receives, although relevant, are not determinative.