| |
|
AIMED.................1
|
| view. The question Whose business is it? was aimed at the person providing the | 248 |
| |
|
AIR...................1
|
| Regina v. Walker, wears an air of deceptive simplicity, which tends to wear thin on | 1578 |
| |
|
AL....................2
|
| Natrel Inc. v. Tribunal du travail et al ., R.J.D.T. (S.C.). | 1834 |
| Côté et al .v. Rheault, Q.B. , Food Drivers, Commission Salesman, Dairy | 2112 |
| |
|
ALAIN.................4
|
| statements by author Alain J. Gaucher bear reiterating: | 332 |
| determining a workers status, as author Alain J. Gaucher points out: | 388 |
| Alain J. GAUCHER, A workers status as employee or independent contractor : its | 1890 |
| For a more comprehensive analyse, see the paper by Alain J. Gaucher entitled A | 2030 |
| |
|
ALEXANDER.............3
|
| Alexander v. MRN, C.T.C. (C.E.). | 1792 |
| Alexander v. MNR, D.T.C. , (Exchequer Court). | 1950 |
| Alexander v. MNR, supra, note , where the status of a pathologist had to be determined. | 2324 |
| |
|
ALEXANDRE.............2
|
| Alexandre BUSWELL, La transformation de lemploi : implications juridiques et perspectives | 1882 |
| See also the article by Alexandre Buswell, La transformation de l'emploi : implications | 2270 |
| |
|
ALLEGED...............3
|
| degree of the detailed control over the person alleged to be the servant as said McCordie, J. | 1182 |
| personal service contract), then for the purposes of the Income Tax Act his alleged plan of | 1240 |
| Was the alleged servant part of his employer's organization? Was his work subject to co- | 1966 |
| |
|
ALLOW.................5
|
| Act allow scientific research and experimental development expenses to be deducted in | 944 |
| contract of employment, the employer has an obligation to allow the performance of the work | 1016 |
| allow the small business deduction because it deemed Marcel Lapointe to be carrying on a | 1190 |
| only vague clues as to the nature of service and does not allow us to determine on simple | 1498 |
| to see that Parliament chose to allow a small number of deductions from employment income | 1696 |
| |
|
ALLOWABILITY..........1
|
| The allowability of deductions gives rise to many disputes. When the courts are called upon to | 1692 |
| |
|
ALLOWABLE.............4
|
| ... COMPUTATION OF INCOME AND ALLOWABLE EXPENSES | 24 |
| ALLOWABLE EXPENSES | 820 |
| type of income. In the case of employment income, the ITA gives a list of allowable deductions | 1686 |
| dispute over allowable deductions based on the income the taxpayer generated. It is interesting | 1694 |
| |
|
ALLOWANCE.............1
|
| (ii) the cost to the corporation of any benefit or allowance provided to an | 892 |
| |
|
ALLOWED...............2
|
| income from a personal services business. No deduction is allowed for expenses other than: | 888 |
| The distinction is equally important in labour law, mainly because only workers are allowed to | 994 |
| |
|
ALLOWS................9
|
| The ITA allows employees to deduct specific expenses from their income, provided they meet | 820 |
| The ITA allows an active business carried on by a corporation, provided it is a private, | 900 |
| Section . ITA allows taxpayers, other than professionals, who operate a business to | 934 |
| Section ITA allows an insurance agent or broker to deduct an amount equal to the amount | 958 |
| Finally, subsection () ITA allows a taxpayer who carries on a business or practises a | 960 |
| against them. In this case, the legislator allows the principal or the employer to avoid that | 976 |
| doing creates a relationship between them. It is primarily the subordination test that allows us to | 1628 |
| Parliament probably allows more deductions to a person who owns a business and takes a | 1698 |
| The test that allows us to make that determination must be broad and factual. It is important to | 1740 |
| |
|
ALTER.................1
|
| test, which had found that such changes in compensation did not alter the taxpayers autonomy | 326 |
| |
|
ALTERED...............1
|
| changes brought about by Quebecs reforms altered the situation regarding the coexistence of | 70 |
| |
|
AMBIGUOUS.............4
|
| in an ambiguous situation where there seem to be some elements that favour a determination of | 368 |
| Because those definitions are unsatisfactory in ambiguous cases, the principles of private law | 1272 |
| CCQ, the fact remains that some decisions appear to be ambiguous in terms of the application | 1358 |
| the rules of private law have to be used in ambiguous cases. | 1406 |
| |
|
AMENDED...............1
|
| related to provincial private law, changed, as rules of civil law were abolished, amended , | 72 |
| |
|
AMENDMENT.............2
|
| This amendment reaffirms the rule stated above by making it mandatory and, more importantly, | 1150 |
| status must be determined. We believe that this amendment will mean better application of the | 1152 |
| |
|
AMERICAN..............3
|
| Canadian, British and American authorities. Emphasis was placed on the tests established in | 194 |
| In a recent case, Madam Justice Lucie Lamarre was asked to determine whether an American | 1256 |
| Commission des Normes du Travail v. North American Automobile Association Ltd., | 1822 |
| |
|
AMOUNTS...............9
|
| duration of task, autonomy, magnitude of amounts involved, method of payment, ownership of | 124 |
| employees premium, subject to a certain limit. The total of these amounts must then be | 856 |
| worker has insurable employment, because the payer will have to pay considerable amounts if it | 858 |
| Another section of the ITA also limits the amounts that can be deducted in computing | 888 |
| incurred by it in collecting amounts owing to it on account of services rendered. | 900 |
| Finally, even if the business is a personal services business, the amounts payable under the | 906 |
| Finally, the Court ruled that only the amounts paid by the taxpayers employer should be | 1254 |
| considered insurable amounts under the Act. | 1254 |
| employment income are far more limited than the amounts that can be deducted from business | 1688 |
| |
|
ANALYSE...............11
|
| Analyse the concepts of employee and self-employed worker. How much of a distinction is | 8 |
| Where there are differences between the principles applicable in tax law and the principles of the Civil Code of Québec, analyse the impact and tax implications of the situation. Evaluate the practical side of the issue by referring to the legislation, such as the Income Tax Act, the Employment Insurance Act, the Excise Tax Act and the Canada Pension Plan. | 40 |
| Analyse the concepts of employee and self-employed worker. How much of a | 52 |
| analyse the current state of both tax law and civil law on this point and then targets problems | 76 |
| The Court went on to analyse chance of profit and risk of loss and applied the integration test | 306 |
| should analyse the way the courts apply those concepts, particularly when the source of the | 1130 |
| payers business, must be used to analyse the overall relationship. The Federal Court of Appeal | 1224 |
| It would be useful to look at where the CCLC used to be and then analyse the situation today. | 1278 |
| principles of the Civil Code of Québec, analyse the impact and tax implications of the | 1384 |
| For a more comprehensive analyse , see the paper by Alain J. Gaucher entitled A | 2030 |
| analyse the other tests. In that case, the decision in Wiebe Door Services Ltd. v. MNR, supra, | 2408 |
| |
|
ANALYSED..............6
|
| It should be noted, however, that when the Court applied the integration test, it analysed it from | 314 |
| Integration must be analysed from the workers point of view, not the payers. Integration | 454 |
| reiterated that every factor has to be analysed and that in some situations no test may be | 1338 |
| and risk of loss or chance of profit. The other tests were not otherwise analysed . The decision | 1594 |
| majority, stated the phrase in the course of performing his duties can be analysed in the light | 1990 |
| Personal performance is analysed in terms of whether the work is done by someone else. | 2190 |
| |
|
ANALYSES..............1
|
| The economic reality test analyses the business structure required by anyone claming to be a | 138 |
| |
|
ANALYSING.............2
|
| analysing the overall situation. Many tests are taken into consideration in that analysis. The | 786 |
| TRANSLATION The nature of contractual relationships can be determined only by analysing | 1300 |
| |
|
ANALYSIS..............25
|
| . ANALYSIS OF THE IMPACT AND TAX IMPLICATIONS OF THIS SITUATION | 42 |
| encountered in applying the established principles. The aim of this analysis is to shed light on the | 78 |
| Courts analysis in Montreal v. Montreal Locomotive Works Ltd. that the control test is a | 232 |
| While this test is well known, it might be useful at the outset to emphasize that in his analysis of | 292 |
| confirmed it is not critical to the analysis , the Federal Court of Appeal cases since Wiebe Door | 336 |
| subordinate to an analysis of all the facts surrounding the relationship. This approach of | 344 |
| this decision a little later in our analysis . | 362 |
| However, the type of questionnaire provided by CCRA does not seem to reflect the analysis | 474 |
| analysing the overall situation. Many tests are taken into consideration in that analysis . The | 786 |
| department suggests a two-step analysis : first, actual subordination, and second, the other tests. | 786 |
| Analysis of the terms used in the different legislative instruments shows that lawmakers do not | 1092 |
| business, the Tax Court of Canada undertook a comprehensive analysis of the distinction | 1192 |
| taxpayer. The judge did a brief analysis of the specified result, risk of loss and ownership of | 1268 |
| The decision in Beiss contains a very detailed analysis of the various tests developed in | 1288 |
| . ANALYSIS OF THE IMPACT AND TAX IMPLICATIONS OF THIS | 1448 |
| The issue underlying this analysis is whether the ITA readily lends itself to making a distinction | 1464 |
| The answer is no, and this lengthy analysis bears witness to that finding. It must be concluded | 1466 |
| service. As we stated in the course of this analysis , self-employed workers are service | 1494 |
| As shown by the preceding analysis , no test is perfect, and as author J.E. Magee points | 1542 |
| as any other Canadian, it seems appropriate to take the analysis a step farther and consider | 1572 |
| We believe, based on our analysis , that the subordination test is appropriate in matters of civil | 1636 |
| self-employed. Finally, the preceding analysis shows that the civil-law tests and the various | 1638 |
| We stated in the first part of the analysis that one of the main differences between an employee | 1684 |
| Marc Noël, Contract for services, contract of services A tax perspective and analysis , | 1970 |
| For a comprehensive analysis , see John W. Durnford, Employee or Independent | 2412 |