Royal Winnipeg Ballet v. Canada (Minister of National Revenue), 2006 DTC 6323, 2006 FCA 87 -- summary under Agency

Before going on to find that dancers engaged by the Royal Winnipeg Ballet should be viewed as self-employed rather than employees given that it was the understanding of the parties that the dancers were independent contractors, Sharlow J.A. referred to Montreal v. Montreal Locomotive Works Ltd., [1947] 1 DLR 161 (PC) as a case in which a determination as to whether a manufacturer was agent for the Crown was determined by a search for the common intention of the parties.