Kilbride v. Canada, 2009 DTC 5502, 2008 FCA 335 -- summary under Subsection 5(1)

The taxpayer, who functioned in many respects as an executive of a family-owned company and who worked regular hours for the company and was paid at a consistent rate, was an employee of the company. Although the parties intended that the taxpayer would be an independent contractor, "this [was] not a close case ... requiring the Court to give greater weight to the intention of the parties". [para. 11] Accordingly, various expenses incurred by him were not deductible in computing his income.