Adams v. The Queen, 2005 DTC 636, 2005 TCC 237 (Informal Procedure) -- summary under Subsection 122.3(1)

A services contract between a Canadian-resident corporation ("Cheyenne") that Sheridan J. later found to be a genuine drilling services subcontractor rather than merely an employment agency, and "Jeff Adams of Adams Family Enterprise Ltd." was held to be a services contract with the individual taxpayer (Jeff Adams) rather than his family company, with the result that the services of the taxpayer were with a specified employer, and qualified for the credit.