Employee vs Contractor
Niagara Gorge Jet Boating Ltd v MNR, 2013 TCC 261
This decision is a good example of applying the test for contract for services vs contract of service to moderately difficult facts. The decision is provided only as an example of how to approach the question.
Sas Ansari, BSc BEd PC JD LLM PhD (exp) CPA In-Depth Tax 1, 2 &3
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