Précis: The appellant operated a form of placement agency for cleaners. The Minister ruled that they were engaged in insurable employment because they operated under the control of the appellant’s clients. The Tax Court found that was not correct as a matter of fact. In the alternative the Minister argued that the cleaners were employed by the appellant. The Court permitted the Minister to make this alternative argument but ruled that the onus was on the Minister to adduce facts to support that argument.
Barbeau v. R. - TCC: Cleaners placed by agency were not employeesREAD MORE »