Ganpaul v. The Queen, 2009 DTC 731, 2009 TCC 205 (Informal Procedure) -- summary under Subsection 5(1)

Before going on to apply the four-fold test in the Sagaz Industries case to find that the taxpayer, who was responsible for overseeing the marketing and packaging processes of a corporation in the sugar industry in consideration for a fixed monthly fee, was an independent contractor, Sheridan, J. stated (at para. 9) that "it is not unusual for a consultant to be paid a fixed monthly fee for his services".