An individual whom the taxpayer retained to provide specified bookkeeping services for a fixed amount per week and who provided bookkeeping services to other of her clients as well was found to be an independent contractor rather than an employee, with the result that the taxpayer was not obligated to pay employer premiums under the Canada Pension Plan Act in relation to her services.
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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
338072
Extra import data
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"field_legacy_header": "<a id=\"SuspendedPower\"></a><strong><em>Suspended Power Lift Service Inc. v. The Queen</em></strong>, 2007 DTC 1505, 2007 TCC 519 (Informal Procedure)",
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