Précis: This decision dealt with the status of 13 teachers at a language school run by Apex Language and Career College. The 13 teachers had signed contracts indicating that they were not employees. The Tax Court reviewed the well-known factors and concluded that, notwithstanding the terms of their contracts, the teachers were all employees and therefore subject to EI and CPP. As a result the appeal of Apex was dismissed.
Apex Language and Career College v. R. - TCC: Teachers at language college were employeesREAD MORE »