Précis: This case turned on the somewhat simple question of whether a courier drive for the taxpayer, 1065438 Alberta Ltd., was an employee or an independent contractor:
 1065438 Alberta Ltd. (the “Company”) appeals the decisions of The Minister of National Revenue (the “Minister”) pursuant to both the Employment Insurance Act (the “Act”) and the Canada Pensions Plan (the “CPP”) that the worker, Salendran Salendran, was an employee of the company for the period from January 1, 2015 to April 30, 2016. The Appellant maintains that Mr. Salendran was an independent contractor. Both Ms. Neema Jani, a 50% owner of the Company, and Mr. Salendran gave evidence of Mr. Salendran’s work as a courier driver for the Company. The Company had contracts with Dynamax for certain delivery services.
The Court held that although the relationship had many aspects of a contract of employment on balance they were not sufficient to set aside the intention of the parties to establish an independent contractor relationship.
1065438 Alberta Ltd v. R. – TCC: Courier driver was independent contractor for EI/CPP purposesREAD MORE »