Lang v. M.N.R., 2007 DTC 1754, 2007 TCC 547 -- summary under Subsection 5(1)

Individuals that the taxpayers retained on an engagement-by-engagement basis to perform duct cleaning at houses which the taxpayers had lined up through their efforts, in consideration for a portion of the fee collected from the homeowners, and with the requirement on the individuals to rectify any deficiencies in the cleaning at their own expense, were found to be independent contractors for Canada Pension Plan and employment insurance purposes. Before reaching this conclusion, Bowman C.J. stated (at para. 34) that "the four-in-one test in Wiebe Door has ... been reduced to representing 'useful guidelines relevant and helpful in ascertaining the intent of the parties'" and that "intent is a test that cannot be ignored but its weight is as yet undetermined".