Employee vs Contractor - Niagara Gorge Jet Boating

2013 TCC 261 · Tax Court of Canada

Originally published on IncomeTaxAct.ca on 17 November 2016. The law may have changed since; check the current text in the tax wiki.

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 Tullo, BSc BEd PC JD LLM PhD (exp) CPA In-Depth Tax 1, 2 &3