The Impact of Intent in the Characterization Analysis of a Worker
The Tax Court of Canada and the Federal Court of Appeal are regularly asked by taxpayers and the Canada Revenue Agency to determine whether a worker is an employee or an independent contractor. The distinction has significant tax consequences. The analysis and various legal tests used by the courts...
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| Language: | en_ca |
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2013
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| Online Access: | http://hdl.handle.net/1807/43290 |