Gomez Consulting Ltd. v. The Queen, 2013 DTC 1125 [at at 670], 2013 TCC 135 (Informal Procedure) -- summary under Personal Services Business

By services, 28 November, 2015

Bédard J found that the taxpayer, wholly owned by an individual ("Almeida"), was operating a personal services business, given that:

  • the taxpayer's compensation was limited to $69.33 per hour that Almeida worked;
  • the taxpayer's two clients provided the tools; and
  • Almeida was closely controlled by the clients, including that he could not choose where to work and that he reported to a team leader.
Topics and taglines
Topic
Income Tax Act - s. 125(7) - Personal Services Business
Tagline
controlled, hourly rate
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
333882
Extra import data
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