Nouvelles récentes

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  Monjazeb v. R. - TCC: Audio engineer an employee for EI and CPP purposes

  20 septembre 2016 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Employment Insurance/CPP

  Précis: Mr. Monjazeb was an audio engineer working for PCS Pacific Cabling Solutions Ltd. (“PCS”). Initially he clearly wanted to be an independent contractor and submitted invoices for his work on a periodic basis and charged GST. After the end of his employment with PCS he claimed to have been an employee. CRA initially sided with him but after an internal appeal concluded that he was an independent contractor. Mr. Monjazeb appealed that decision to the Tax Court.
  Monjazeb v. R. - TCC: Audio engineer an employee for EI and CPP purposesPlus >
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  Sistema Toronto Academy Inc. v. R. - TCC: Music teachers were employees for EI/CPP purposes

  16 septembre 2016 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Employment Insurance/CPP

  Précis: The taxpayer was a non-profit organization that provided after school music education to disadvantaged students. It hired professional musicians to provide that education. This issue was whether those musicians were independent contractors or employees. Applying the well know tests of intention, control, tools, chance or profit/risk of loss and sub-delegation the Court held that the workers were engaged in pensionable and insurable employment and confirmed the Minister’s decision.
  Sistema Toronto Academy Inc. v. R. - TCC: Music teachers were employees for EI/CPP purposesPlus >
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  Apex Language and Career College v. R. - TCC: Teachers at language college were employees

  26 mai 2016 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Employment Insurance/CPP

  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 employeesPlus >
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  Maxi Maid Services (1998) Ltd. v. R. - TCC: No CPP withholdings for CPP pensioner

  10 mars 2016 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Employment Insurance/CPP

  Précis: This decision is an early frontrunner for most ridiculous CRA position of 2016. Dora Eytcheson is a home cleaner in her seventies. Her husband died in 2002 and she has received a CPP survivor pension since then. For a number of years she worked for Maxi Maid services which withheld CPP from her salary. In 2009 she turned 65 and applied for her own CPP pension. Shortly thereafter she started receiving a higher monthly cheque which she assumed was a combination of her survivor pension and her own pension. In 2011 she noticed that CPP was still being withheld from her salary so she filed two elections in form CPT30 “Election to Stop Contributing to the Canada Pension Plan or the Revocation of a Prior Election” with CRA and gave a copy to Maxi Maid. Maxi Maid stopped withholding but then in 2013 CRA assessed them for failure to withhold CPP:
  Maxi Maid Services (1998) Ltd. v. R. - TCC: No CPP withholdings for CPP pensionerPlus >
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  Wholistic Child and Family Services v. R. - TCC: Child and Youth Care worker subject to EI/CPP

  29 février 2016 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Employment Insurance/CPP
  • Federal Income Tax

  Précis: Hyacinth Dunkley was a professional Child and Youth Care worker who was placed by Wholistic with its clients. The question before the Court was whether she was subject to CPP and EI. The Court found that for CPP purposes her position was analogous to employment and for EI purposes she functioned under the direction and control of clients of Wholistic. Accordingly the appeals were both dismissed.
  Wholistic Child and Family Services v. R. - TCC: Child and Youth Care worker subject to EI/CPPPlus >
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  Porotti v. R. - FCA: Appellant not an employee - no reversible error

  17 février 2016 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Employment Insurance/CPP
  • Federal Income Tax

  Précis: The Tax Court concluded that Ms. Porotti was not engaged in insurable and pensionable employment. The Federal Court of Appeal found no reversible error and dismissed the appeal with costs.
  Porotti v. R. - FCA: Appellant not an employee - no reversible errorPlus >
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  Big Bird Trucking Inc. v. R. - TCC: Truck drivers were independent contractors

  20 janvier 2016 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Employment Insurance/CPP

  Précis: The taxpayer appealed a finding that truck drivers hired by it were employees. The Court examined the well known factors in EI/CPP cases and concluded that, on balance, the drivers were self-employed.
  Big Bird Trucking Inc. v. R. - TCC: Truck drivers were independent contractorsPlus >
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  Drost. v. R. - TCC: Worker in home renovation business was an employee

  2 décembre 2015 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Employment Insurance/CPP

  Précis: This decision is essentially a textbook example of the parties intending the worker to be an independent contractor but the facts pointing strongly in the direction of an employment relationship. Mr. Drost worked for McHatten Builders Ltd. (“McHatten). McHatten did home renovations largely as a subcontractor for Kent Building Supplies. Mr. Drost was one of the workers performing the renovations for McHatten. He first applied to CRA for a ruling on his status for EI and CPP purposes.
  Drost. v. R. - TCC: Worker in home renovation business was an employeePlus >
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  Menoudakis v. R. - TCC: Rockstar Music School instructors were employees

  4 novembre 2015 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Employment Insurance/CPP
  • Federal Income Tax

  Précis: The issue in this decision was whether instructors at the Rockstar Music School and Concert Hall (“Rockstar”) were employees for EI and CPP purposes. The Court applied the familiar tests and concluded that the five individuals involved were indeed employees and dismissed the appeal of Ms. Menoudakis who, along with her husband, ran Rockstar as an unincorporated concern.
  Menoudakis v. R. - TCC: Rockstar Music School instructors were employeesPlus >
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  Quinte Children’s Homes v. R. - TCC: Child and youth worker not an employee

  3 novembre 2015 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Employment Insurance/CPP

  Précis: Quinte Children’s Children’s Homes Inc. placed children in foster homes and paid child and youth workers who worked with those children. The sole issue in these appeals was whether one of the workers, Ms. Fobear, was an employee for EI and CPP purposes. The Tax Court held that she was not, relying principally on the lack of evidence of control.
  Quinte Children’s Homes v. R. - TCC: Child and youth worker not an employeePlus >