| |
|
ACTIVITY..............7
|
| remains that the employee is subject to the employers control; because the employees activity | 746 |
| subject to certain limits, particularly with regard to the duration, location and type of activity . | 1028 |
| commercial activity and which is very independent from other businesses in managing its | 1668 |
| The notion of business primarily refers to activity . A business is an economic entity; the | 1676 |
| reference here is to the notion of organization in the framework of an economy activity . A | 1676 |
| business is formed in order to make a profit and carries on a commercial or industrial activity , | 1678 |
| Baudoin, who also set out the theory of profit from activity in J.L. Beaudoin, loc. cit., note , | 2472 |
| |
|
ACTS..................1
|
| his or her membership in a union. Employee therefore does not cover a person who acts as | 1008 |
| |
|
ACTUAL................10
|
| so much the actual exercise of control as the right to exercise control. | 304 |
| of a worker in a tripartite relationship. The test of actual control over work performance is | 768 |
| department suggests a two-step analysis: first, actual subordination, and second, the other tests. | 786 |
| The department holds the view that the presence of actual subordination in respect of the work | 790 |
| Finally, the departments position is that the actual subordination test is crucial. The other | 804 |
| self-employed worker is the actual subordination test. What the test seeks to verify is not only | 1408 |
| TRANSLATION Actual subordination, as the name implies, exists if in fact there is a | 1410 |
| Actual subordination is a conclusive test, and even minimal subordination has to be taken into | 1414 |
| contract of employment to be signed on the strength of the actual person. TRANSLATION | 2168 |
| Actual control is especially important. It is established by many elements characteristic of | 2186 |
| |
|
ACTUALLY..............3
|
| be actually exercised; the mere fact that the payer has the power to exercise it is sufficient. We | 132 |
| ministers view, it matters little whether that control is actually exercised by the payer, and the | 654 |
| the purpose of the contract, a test might actually not apply at all. | 1302 |
| |
|
ADAPT.................2
|
| established in federal tax law and is a valid test considered sufficiently flexible to adapt to | 1538 |
| adapt to the changing world of business. | 1742 |
| |
|
ADAPTING..............1
|
| each other for the sole purpose of changing and adapting to new situations. | 62 |
| |
|
ADDITION..............3
|
| addition , the employer is required to pay an employers premium equal to . times the | 854 |
| amount as the employees contribution. In addition , the employer is required to make an | 866 |
| The case law in the area of taxation has developed many tests in addition to the control test. | 1436 |
| |
|
ADDITIONAL............1
|
| employee relationship, despite the existence of additional tests. Finally, the subordination test is | 1418 |
| |
|
ADDRESS...............1
|
| factors are to be ignored in certain circumstances. The pamphlet does not address this nor, in | 478 |
| |
|
ADDS..................1
|
| plan simply borrows the definitions set out in ITA and adds a few elements that are not very | 1522 |
| |
|
ADEQUATE..............4
|
| complete and adequate . However, to compensate for the shortcomings of the current Act, the | 1468 |
| He ruled that the control test was no longer adequate in the modern age and was not conclusive | 1586 |
| adequate for differentiating between employee and self-employed in tax law. At the risk of | 1596 |
| assumed that if monitoring or control had been adequate , the damage might not have occurred. | 1620 |
| |
|
ADEQUATELY............2
|
| adequately and consistently. | 1534 |
| adequately applied and tends to be tailored to the situation. | 1570 |
| |
|
ADMINISTRATION........2
|
| Liability and Administration of Risk, the business test characterized by control, | 1582 |
| William O. Douglas, Vicarious Liability and Administration of Risk (-), | 2454 |
| |
|
ADMINISTRATIVE........10
|
| . FEDERAL ADMINISTRATIVE POSITION | 16 |
| .. QUEBECS ADMINISTRATIVE POSITION | 20 |
| . FEDERAL ADMINISTRATIVE POSITION | 392 |
| namely the payer, on whom he or she depended to earn an income. Administrative tribunals | 578 |
| Ordinarily, civil and administrative courts in Quebec tend to consider subordination as the most | 764 |
| .. QUEBECS ADMINISTRATIVE POSITION | 772 |
| reading the difference between an employee and a service provider. The administrative and | 1500 |
| it would seem better to leave it to the administrative and legal systems to move forward and | 1546 |
| Administrative application by CCRA and Revenue Québec essentially brings us to the same | 1562 |
| cost to taxpayers of complying with tax rules and administrative costs for governments. | 1650 |
| |
|
ADMINISTRATOR.........1
|
| manager, superintendent or foreman, an administrator or officer of a corporation, a public | 1010 |
| |
|
ADOPT.................1
|
| not specifically define it, does not fully govern a particular issue in private law or does not adopt | 1402 |
| |
|
ADVANCE...............1
|
| remuneration which was agreed to in advance and which constitutes the employers primary | 726 |
| |
|
ADVANTAGE.............1
|
| advantage to use an incorporated employee. | 910 |
| |
|
ADVENTURE.............5
|
| and paragraph .()(f), an adventure or concern in the nature of trade but does not include | 86 |
| whatever, and includes an adventure or concern in the nature of trade but does not include an | 1516 |
| and paragraph .()(f), an adventure or concern in the nature of trade but does not include | 1662 |
| personal services business and includes an adventure or concern in the nature of trade. | 2232 |
| Revenue Canada, Interpretation Bulletin IT-, Adventure or concern in the nature of | 2482 |
| |
|
AEROSPACE.............1
|
| aerospace engineer should be considered an employee or self-employed. In Wolf, the | 1256 |
| |
|
AFFECT................2
|
| since the result can affect a corporations liability regarding the small business deduction. A | 874 |
| legislation, and do not affect the common law tests | 2466 |
| |
|
AFFILIATED............1
|
| amount paid or payable has been or will be received by an affiliated corporation will not be | 886 |
| |
|
AFFIRMATIVE...........1
|
| test, because in a factual relationship of mutual dependency it must always result in an affirmative | 244 |
| |
|
AFFIRMS...............1
|
| The CCQ also affirms the autonomy of the contractor or provider of services in a contract of | 666 |
| |
|
AGE...................1
|
| He ruled that the control test was no longer adequate in the modern age and was not conclusive | 1586 |
| |
|
AGENCY................1
|
| The Canada Customs and Revenue Agency has no specific interpretation bulletin on the | 394 |
| |
|
AGENT.................8
|
| e) retains the services of an agent on a continuing basis; | 440 |
| Section ITA allows an insurance agent or broker to deduct an amount equal to the amount | 958 |
| an agent or servant in the performance of his or her duties. | 980 |
| préposé and agent or servant. | 1106 |
| agent is this: the principal has the right to direct what the agent has to do; but a master has not | 1932 |
| agent is this: the principal has the right to direct what the agent has to do; but a master has not | 1932 |
| Canada, and the Court had to determine whether it was acting as an agent or an independent | 2108 |
| determine whether it was acting as an agent or an independent contractor. The determination | 2440 |
| |
|
AGENTS................1
|
| his agents and servants in the performance of their duties; nevertheless, he retains his recourses | 976 |
| |
|
AGREE.................2
|
| legislation. Almost all authors agree on the principle whereby texts that come from a non-civil- | 1454 |
| independent contractor, I agree with MacGuigan J.A. that a persuasive approach to the issue is | 1728 |
| |
|
AGREEMENT.............14
|
| The relation of master and servant exists between two persons where by agreement between | 110 |
| agreement with the conservatory for the Metropolitan Toronto area. Outside Metropolitan | 286 |
| subject to a collective agreement between the conservatory and the Music Faculty Association | 288 |
| in the collective agreement and that she was requested to increase her teaching load While | 302 |
| to get a regular income, the taxpayer had signed a special agreement under which he would | 322 |
| musicals, concerts, classical, popular, jazz) without obtaining the artist's agreement ; | 428 |
| rehearsals, again, without obtaining the artist's agreement ; | 430 |
| personally or was free to hire someone else to do it and, lastly, the term of the agreement . He | 542 |
| established by a collective agreement , for which it serves as something of a backdrop. | 690 |
| the legislator and to any collective agreement that may apply. The notion of remuneration or | 722 |
| form unions and thus become part of a collective agreement . In Quebec, the collective labour | 994 |
| such a contract was an agreement under which one person worked for another under that | 1280 |
| An Act respecting collective agreement decrees, R.S.Q., c. D-. | 1752 |
| An Act respecting collective agreement decrees, R.S.Q., c. D-, s. (j). | 2152 |
| |
|
AGREEMENTS............1
|
| subsection () ITA. However, non-residents are subject to the tax agreements between | 844 |
| |
|
AGREES................3
|
| employee, agrees , for either a period of time or indefinitely, and either full time or part time, to | 160 |
| is a contract for which the one party agrees that certain specified work will be done for the | 162 |
| anything that is supplied to an employer by a person who is or agrees to become an employee | 918 |
| |
|
AIM...................2
|
| encountered in applying the established principles. The aim of this analysis is to shed light on the | 78 |
| The aim of the tax policies behind the distinction between employee and self-employed | 1702 |