Gillespsie v. The Queen, 2009 DTC 295, 2009 TCC 26 -- summary under Paragraph 122.3(1.1)(c)

The taxpayer accepted an assignment with a company ("Elbit") in Venezuela to work on the maintenance of fighter aircraft and, in order to limit personal liability, incorporated a company to perform the work for Elbit. In finding that, but for the incorporated company, the taxpayer would have been an employee of Elbit, Margeson, J. noted that the taxpayer was working on one project only, was not free to do work for any other party, was told by Elbit when to do the work and the number of hours to work in a week, and that the workers who reported to the taxpayer were provided by Elbit through the Venezuelan air force. He also stated (at para. 30), after noting that the taxpayer was performing very technical work that "it is no longer acceptable to find that a worker who is not told how to do a job makes that worker an independent contractor".