Royal Winnipeg Ballet v. Canada (Minister of National Revenue), 2006 DTC 6323, 2006 FCA 87 -- summary under Subsection 5(1)

Dancers engaged by the Royal Winnipeg Ballet were self-employed rather than employees for Canada Pension Plan and Employment Insurance purposes. The trial judge give insufficient weight to the common understanding of the parties that the dancers were self-employed (although this understanding was not expressed in any written contract). Furthermore, the terms used and the surrounding circumstances were compatible with that understanding. In particular, although the Royal Winnipeg Ballet exercised a considerable degree of control over the dancers, it was no more extensive than would be the case if all the dancers had been guest artists.