Subjective common intention overrides objective factors

By Kara Cao (January 22, 2021, 1:45 PM EST) -- Previously, the Federal Court of Appeal in 1392644 Ontario Inc (c.o.b. Connor Homes) v. Canada (Minister of National Revenue - MNR) [2013] F.C.J. No. 327 (Connor Homes) clearly laid out the framework for determining whether a person is an employee or an independent contractor. By piecing together fragments of previous decisions, it became the leading case on the issue. The Tax Court of Canada in Insurance Institute of Ontario v. Canada (Minister of National Revenue - MNR) [2020] T.C.J. No. 59 addressed some interpretation issues with the test in Connor Homes....