| |
|
APPLIED...............30
|
| applied . It has been suggested that a fourfold test would in some cases be more appropriate, a | 144 |
| subsequently applied the test established in Simon: | 158 |
| other, the other pertinent tests must still be applied before a final determination of status is | 182 |
| installers, the Appellant would be out of business). As thus applied , this can never be a fair | 244 |
| The Court said that the integration test should always be applied from the workers point of | 248 |
| even if it were applied correctly, it would be conclusive in only some cases. The best test for | 252 |
| A quick look at the way federal courts subsequently applied the decision in Wiebe Door | 258 |
| The Federal Court of Appeal applied a single fourfold test and also considered the integration | 260 |
| his income. The Court applied the four-in-one test. The fact that he was a director of the | 274 |
| the Wiebe Door Services Ltd. test had been incorrectly applied . The Court wrote: | 292 |
| The Court went on to analyse chance of profit and risk of loss and applied the integration test | 306 |
| It should be noted, however, that when the Court applied the integration test, it analysed it from | 314 |
| others, was not used in Wiebe Door Services Ltd. It was, however, applied by the | 374 |
| determining a workers status. However, the test was apparently not applied , as the Court | 378 |
| been applied , the nature of the relationship is still uncertain, the last test integration must be | 452 |
| then applied the fourfold test and the economic factor in order to distinguish between employees | 578 |
| principles and concepts in force in the province at the time the enactment is being applied . | 1148 |
| college and part time in others was an employee or self-employed. The Board also applied four | 1166 |
| It is clear from the cases referred to above that the subordination test is not applied the way it | 1202 |
| to be applied in decisions where the source of the dispute is located in Quebec. | 1230 |
| We have applied the various tests generally invoked in jurisprudence in determining the | 1292 |
| meticulously applied the rules of civil law in order to determine the status of workers working in | 1304 |
| Those tests have not been applied consistently, however. The integration test, for example, | 1436 |
| when properly applied , complements the economic reality test. Despite the fact that the test | 1438 |
| was improperly applied at the beginning, the decision in Wiebe Door Services Ltd helped | 1438 |
| control test is applied more stringently in Quebec because of article CCQ. In his view, | 1458 |
| adequately applied and tends to be tailored to the situation. | 1570 |
| Integration is a secondary test and can be applied in cases where some elements of control are | 1960 |
| fundamental test to be applied is this: Is the person who has engaged himself to perform these | 2012 |
| to the judge, none of the tests applied . | 2400 |
| |
|
APPLIES...............3
|
| the importance of revitalizing the private law regime, which applies to many contracts and is the | 644 |
| method applies , special rules must be met, particularly with regard to valuation of work in | 952 |
| Pay Equity Act applies to a considerable number of situations and that in many cases a worker | 1058 |
| |
|
APPLY.................15
|
| occasion been difficult to apply . | 350 |
| do not all apply to every situation. The Court did not consider ownership of tools in that case | 360 |
| employee and worker depending on the area in which they apply . There may be | 694 |
| the legislator and to any collective agreement that may apply . The notion of remuneration or | 722 |
| There are basically fives types of expenses which may apply to workers and which may, | 830 |
| between employee and self-employed. The ITA refers to rules that apply to employees but | 932 |
| general rules governing the law of obligations apply . | 1038 |
| should analyse the way the courts apply those concepts, particularly when the source of the | 1130 |
| exception. Whenever a federal statute that is to apply in Quebec uses a private-law concept | 1134 |
| terms, and when the courts have to apply the concepts in a case involving the determination of a | 1140 |
| the control test does not apply . Especially when control of the independent contractor's work is | 1216 |
| the purpose of the contract, a test might actually not apply at all. | 1302 |
| subordination, the Court concluded that the four tests did not apply to the managers, who were | 1326 |
| this matter. The state of tax law is relatively stable, and the courts seem to apply the rule | 1534 |
| on its own. He decided to apply the fourfold test, which struck him as far better suited to the | 1588 |
| |
|
APPLYING..............7
|
| . COURTS APPLYING FEDERAL TAX LAWS | 36 |
| . COURTS APPLYING QUEBEC TAX LAWS | 38 |
| encountered in applying the established principles. The aim of this analysis is to shed light on the | 78 |
| applying those parts. | 238 |
| upheld the ruling by the Tax Court of Canada, after applying Wiebe Door Services Ltd. | 326 |
| . COURTS APPLYING FEDERAL TAX LAWS | 1154 |
| . COURTS APPLYING QUEBEC TAX LAWS | 1270 |
| |
|
APPRAISER.............1
|
| was also an accredited appraiser . For the years from to , the minister had refused to | 1188 |
| |
|
APPRENTICE............1
|
| employee means any apprentice , unskilled labourer or workman, skilled workman, | 710 |
| |
|
APPRENTICESHIP........6
|
| contract of employment or of apprenticeship , except . . . | 714 |
| a contract of employment or a contract of apprenticeship , even without remuneration, carries | 716 |
| service or apprenticeship , written or oral, whether the earnings of the employed person are | 850 |
| an express or implied contract of service or apprenticeship , and includes the tenure of an | 864 |
| express or implied contract of service or apprenticeship , written or oral, whether the earnings of | 1478 |
| service or apprenticeship , and includes the tenure of an office. | 1512 |
| |
|
APPROACH..............6
|
| operations of the applicant. This is now the preferable and proper approach for the very good | 264 |
| In Standing, the Federal Court of Appeal also confirmed the approach used in Wiebe | 276 |
| subordinate to an analysis of all the facts surrounding the relationship. This approach of | 344 |
| supervise the work generally, but could also control the method and approach , as well as the | 544 |
| law. But is that approach justified? | 1278 |
| independent contractor, I agree with MacGuigan J.A. that a persuasive approach to the issue is | 1728 |
| |
|
APPROPRIATE...........9
|
| applied. It has been suggested that a fourfold test would in some cases be more appropriate , a | 144 |
| appropriate . | 234 |
| end their fiscal period on any date they deem appropriate , whereas an employees tax year runs | 936 |
| However, it is neither justifiable nor appropriate for the ITA to lay out one system for Quebec | 1556 |
| as any other Canadian, it seems appropriate to take the analysis a step farther and consider | 1572 |
| reasoning is less appropriate because of changes in the social context and depersonalization of | 1614 |
| We believe, based on our analysis, that the subordination test is appropriate in matters of civil | 1636 |
| It would be appropriate at this juncture to refer once again to the definitions of employee and | 1654 |
| We earlier put forward the idea that the subordination test is probably not appropriate or | 1708 |
| |
|
APPROVAL..............1
|
| damages caused by worker, and approval of forms and contracts. | 2190 |
| |
|
APRIL-JUNE............2
|
| problématique, ( April-June ), Tome , No R. du B. -. | 1880 |
| problématique, ( April-June ), Vol. , No. R. du B. , and . | 2316 |
| |
|
ARCHAIC...............1
|
| archaic . | 606 |
| |
|
ARCHAMBAULT...........4
|
| Pierre ARCHAMBAULT , Employé et travailleur autonome : Distinction juridique et le | 1868 |
| Pierre Archambault , Employé et travailleur autonome : Distinction juridique et le | 2352 |
| Montreal v. Montreal Locomotive Works Ltd., supra, note , and Pierre Archambault , | 2426 |
| P. Archambault , supra, note , J.-P. Beauregard, supra, note . | 2430 |
| |
|
AREA..................5
|
| agreement with the conservatory for the Metropolitan Toronto area . Outside Metropolitan | 286 |
| that was better suited to needs in that area . The provisions of the CCLC became obsolete in | 642 |
| employee and worker depending on the area in which they apply. There may be | 694 |
| The case law in the area of taxation has developed many tests in addition to the control test. | 1436 |
| distinction. The ITA could become the reference tool in this area if a specific reference to the | 1502 |
| |
|
AREAS.................3
|
| jurisprudence have subsequently drawn heavily on those two areas . It is clear from the case law | 104 |
| Because of changes in the world of business and the fact that in many areas control had given | 116 |
| sales in specific geographic areas . The Court had been asked to determine whether the | 1306 |
| |
|
ARGUED................2
|
| receive a set amount each week for a period of three months. The taxpayer argued that his | 324 |
| note , was argued but not taken up by the judge in his reasons for decision. | 2410 |