| |
|
AUTONOME..............10
|
| Travailleur autonome Independent operator | 1110 |
| oeuvrant à titre de travailleur autonome expenses of self-employed performing artist, July , | 1774 |
| Pierre ARCHAMBAULT, Employé et travailleur autonome : Distinction juridique et le | 1868 |
| Renée M. GOYETTE, À la recherche du véritable statut : salarié ou travailleur autonome , in | 1894 |
| Christopher R. MOSTOVAC, Lorsque peu de choses séparent le travailleur autonome du | 1900 |
| Ginette PELAND, Statut de travailleur autonome : Champ de cotisation privilégié par les | 1906 |
| autonome , (), Vol. , No. , Revue de planification fiscale et successorale, Montreal: | 1936 |
| recherche du véritable statut : salarié ou travailleur autonome , in Développements récents en | 2164 |
| travailleur autonome expenses of self-employed performing artist, July , . | 2200 |
| Pierre Archambault, Employé et travailleur autonome : Distinction juridique et le | 2352 |
| |
|
AUTONOMIE.............2
|
| et droit français; communauté autonomie et concordance, H.P. Glenn, ed., Cowansville: | 1876 |
| québécois et droit français; communauté autonomie et concordance, H.P. Glenn, Ed., | 2096 |
| |
|
AUTONOMOUSLY..........2
|
| autonomously . Cardin J. wrote the following in Hauser: | 134 |
| each carried out their work autonomously and paid their own taxes and Employment Insurance | 198 |
| |
|
AUTONOMY..............6
|
| way to almost complete autonomy , the distinction based on the control test eventually became | 116 |
| duration of task, autonomy , magnitude of amounts involved, method of payment, ownership of | 124 |
| test, which had found that such changes in compensation did not alter the taxpayers autonomy | 326 |
| or her freedom to act; the contractors autonomy must be so reduced as to be on a par with | 594 |
| The CCQ also affirms the autonomy of the contractor or provider of services in a contract of | 666 |
| autonomy test is primarily laid out in article CCQ: | 672 |
| |
|
AUTORITÉS.............1
|
| autorités fiscals, in Colloque de lAPFF no , Montreal: Association de planification fiscale | 1906 |
| |
|
AVAILABLE.............1
|
| services available to the employer for a set period. However, if a person undertakes to do a | 154 |
| |
|
AVENIR................2
|
| d avenir , in Congrès , Montreal: Association de planification fiscale et financière, . | 1884 |
| juridiques et perspectives d avenir , in Congrès , Montréal, Association de planification | 2270 |
| |
|
AVOID.................1
|
| against them. In this case, the legislator allows the principal or the employer to avoid that | 976 |
| |
|
AVOWED................1
|
| with the avowed purpose of putting himself into business, but in the process of so doing, he | 1238 |
| |
|
BACKDROP..............1
|
| established by a collective agreement, for which it serves as something of a backdrop . | 690 |
| |
|
BACKGROUND............1
|
| The Federal Court of Appeal began by tracing the background of the control test, which was | 210 |
| |
|
BALLET................1
|
| b) the right to choose the nature of the artist's performance (opera, ballet , theatre, films, | 426 |
| |
|
BAR...................2
|
| Can. Bar . R. -. | 1882 |
| dissociation, () Can. Bar . R. , . | 2416 |
| |
|
BARBE.................2
|
| Among decisions made after the CCQ came into force, the decision by Barbe J. seems to have | 1328 |
| p. , quoted by Barbe J. in Guenette textiles Inc. v. S.M.R.Q.,, supra, note . | 2388 |
| |
|
BARON.................2
|
| Ltd. Professor Atiyah stated that the control test, established by Baron Branwell in | 1578 |
| In Regina v. Walker, () L.J.M.C. , Baron Bramwell wrote at page : It | 1930 |
| |
|
BARREAU...............6
|
| contrats nommés, compilation by the Barreau du Québec and the Chambre des notaires du | 1852 |
| Obligations, contrats nommés, compilation by the Barreau du Québec and the Chambre des | 1856 |
| Développements récents en droit du travail , Continuing Education Division, Barreau du | 1894 |
| contrats nommés, compilation by the Barreau du Québec and the Chambre des notaires du | 2134 |
| Obligations, contrats nommés, compilation by the Barreau du Québec and the Chambre des | 2142 |
| droit du travail , Service de la formation permanente du Barreau du Québec, | 2164 |
| |
|
BARSALOU..............1
|
| Pierre BARSALOU , Impact du droit civil dans lapplication des lois fiscale, in | 1872 |
| |
|
BART..................2
|
| include the decisions in Talbot, Bart and Hennick. Still, care must be taken in | 386 |
| Bart v. MNR, D.T.C. (T.C.C.). | 2070 |
| |
|
BASED.................27
|
| is known as bijuralism. It is important to remember that common law is primarily based on case | 58 |
| recent years. Still, judges continue to have a vital influence. Civil law is based more on the | 60 |
| that referring to a person as an employee or as self-employed is a point of fact based on the | 104 |
| way to almost complete autonomy, the distinction based on the control test eventually became | 116 |
| reality based primarily on four elements: control, ownership oftools, chance of profit and risk of | 120 |
| some decisions were based on one test alone. Moreover, despite the development of these | 186 |
| tests, many decisions based on similar facts are contradictory, because the weight assigned to | 188 |
| Canada Pension Plan contributions. The Tax Court of Canada upheld that determination based | 202 |
| workers were employees based on the integration test. | 208 |
| Ms. Bradford was self-employed, based on the economic reality test, and added that it was not | 370 |
| One, however, must be careful not to generalize in finding trends based on categorizing workers | 388 |
| between employee and self-employed was always based on subordination. There was | 566 |
| Our code makes no distinction between wages based on work time and wages based on work | 728 |
| Our code makes no distinction between wages based on work time and wages based on work | 728 |
| performance. Whether wages are based on an hourly rate, a daily rate, a weekly rate, | 728 |
| Self-employed workers are required to pay quarterly tax instalments based on their previous | 840 |
| regime set out in the Labour Code is based on the freedom of employees to join the association | 996 |
| made on the basis of the tests established in common law, and few are based predominantly on | 1204 |
| workers status based on the subordination test alone. Where that test is inconclusive, other | 1222 |
| This definition is based on the notion of a contract of service. However, the Act does not | 1482 |
| and that the other tests must subsequently be studied in order to support a determination based | 1566 |
| Finally, Lord Wright seems to have based his decision on only two tests: ownership of tools, | 1592 |
| This liability is also based on the fact that a principal has to direct his employees, give them | 1616 |
| We believe, based on our analysis, that the subordination test is appropriate in matters of civil | 1636 |
| dispute over allowable deductions based on the income the taxpayer generated. It is interesting | 1694 |
| contractor. The determination had to be based on Quebec civil law. This is a decision involving | 2110 |
| had to be based on Quebec civil law. | 2440 |
| |
|
BASES.................1
|
| to them. The judge added in passing that the bases for the employers liability are the same in | 1996 |
| |
|
BASIC.................3
|
| The CCQ also prescribes the basic rules governing contracts of enterprise. It defines | 656 |
| differences in the definitions, but they all contain all three of the basic elements as defined by the | 696 |
| basic elements: subordination, remuneration and performance of work. In Quebec law, the | 1070 |
| |
|
BASICALLY.............3
|
| determination of a workers status. Basically , selected paragraphs from two different bulletins | 394 |
| andor the Employment Insurance Act. Basically , there are five questions to be answered: | 486 |
| There are basically fives types of expenses which may apply to workers and which may, | 830 |
| |
|
BASIS.................7
|
| over another. It should be noted that the control test was originally developed on the basis | 108 |
| Door Services Ltd. and stated that there was no legal basis for suggesting that an | 278 |
| the basis of a single test, such as the control test, but on a general overview of the employer- | 352 |
| basis for the dentist who had previously been her employer. The Tax Court of Canada began | 364 |
| e) retains the services of an agent on a continuing basis ; | 440 |
| made on the basis of the tests established in common law, and few are based predominantly on | 1204 |
| services on the basis of time sheets submitted is not exclusive to a contract of employment. | 1264 |
| |
|
BASS..................2
|
| relationship, as evidenced in Bass and Martinez. However, where teaching is | 384 |
| Bass v. MNR, D.T.C. (T.C.C.). | 2068 |
| |
|
BAUDOIN...............2
|
| J.-L. Baudoin , Loc. cit., note . | 2468 |
| Baudoin , who also set out the theory of profit from activity in J.L. Beaudoin, loc. cit., note , | 2472 |
| |
|
BEARING...............1
|
| and will therefore not have any bearing on how the work is done, but rather on the regularity | 1370 |
| |
|
BEARS.................2
|
| The answer is no, and this lengthy analysis bears witness to that finding. It must be concluded | 1466 |
| It bears that the above factors constitute a non-exhaustive list, and there is no set formula as to | 1738 |
| |
|
BEAUCE................5
|
| importance. For example, in Beauce Vidéo Ltée v. S.M.R.Q., Fortier J. wrote: | 1300 |
| Beauce Vidéo Ltée and qualified the statement that no test is conclusive on its own. He | 1336 |
| Beauce Vidéo Ltée v. SMRQ, R.D.F.Q. (C.P.). | 1808 |
| Beauce Vidéo Ltée v. S.M.R.Q. R.D.F.Q. (C.P.). | 2368 |
| Beauce Vidéo Ltée v. S.M.R.Q., supra, note . | 2382 |