Dion Neckwear Ltd. v. Christian Dior SA (2002), 215 DLR (4th) 413, 2002 FCA 29 -- summary under Subsection 5(1)

Taxicab drivers who contracted with the appellant to drive vehicles owned by them, or leased by them from separate owners, were not engaged in insurable employment given that the appellant did not own the "tools of the trade" (the taxicabs) and the drivers were in a position to gain a profit or suffer a loss from the operation of the business and, in fact, their degree of financial risk was higher than that of the appellant.