This case illustrates the near randomness of the murky world of EI and CPP for small businesses and their employees or “independent contractors”. The clear post-War policy reasons for having large employers collect income tax, EI and CPP for their employees and for denying business deductions to these staff break down where the employers are small businesses themselves. The law in this area is highly uncertain.
Symons v. M.N.R. 2015 TCC 270 (Hershfield) — Montessori daycare worker is independent contractor
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