Law360 Canada (January 21, 2021, 6:11 AM EST) -- Appeal by the employer from the Tax Court decision dismissing its appeal from the Minister’s determination that certain of the appellant’s workers were employees. The appellant was a staffing company which provided wait staff for two related companies carrying on catering businesses. The appellant only hired experienced workers who did not require training. Wait staff could not subcontract their work without approval. Workers were provided with no guaranteed minimum hours and could negotiate their hourly rate within a range of $16 to $20 per hour. The Tax Court accepted that the appellant and the workers shared an intention for the workers to provide their services as independent contractors but did not find that the objective reality of the relationship between appellant and the workers sustained their subjective intention. The Tax Court concluded that factors of control by the appellant, the workers’ opportunity for profit and risk of loss, and integration all pointed towards an employee relationship....