Anderson v. M.N.R., 2021 TCC 28
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Tax Court (Canada) |
| Citation | 2021 TCC 28 |
| Date | 08 April 2021 |
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2 practice notes
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0808498 BC Ltd. v. M.N.R., 2023 TCC 53
...BCCA 129, ¶1-2 & 10; Pasche v. MDE Enterprises Ltd. et al., 2018 BCSC 701, ¶104, 106-107 & 110; and Anderson v. MNR, 2021 TCC 28, ¶53-54 & 56. [111] TCF Ventures (BCSC), ibid, ¶48-49. [112] McKee v. Reid's Heritage Homes Ltd., 2009 ONCA 916, ¶30, 32......
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Relevant Factors In Employee Or Independent Contractor Determination
...worker worked from home, the non-traditional work environment was not found to prelude an employment relationship. In Anderson v. M.N.R., 2021 TCC 28, the worker was an insurance adjuster whose compensation was paid to his corporation by the payer. The Tax Court of Canada held that an indep......
2 cases
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0808498 BC Ltd. v. M.N.R., 2023 TCC 53
...BCCA 129, ¶1-2 & 10; Pasche v. MDE Enterprises Ltd. et al., 2018 BCSC 701, ¶104, 106-107 & 110; and Anderson v. MNR, 2021 TCC 28, ¶53-54 & 56. [111] TCF Ventures (BCSC), ibid, ¶48-49. [112] McKee v. Reid's Heritage Homes Ltd., 2009 ONCA 916, ¶30, 32......
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Skylight Travel & Tours Inc. v. M.N.R., 2024 TCC 26
...DTC 5025 (FCA). [44] See Sagaz, supra note 43, ¶47. For a more fulsome discussion of the relevant jurisprudence, see Anderson v. MNR, 2021 TCC 28; and 0808498 BC Ltd. v. MNR, 2023 TCC 53. [45] DHL Express (Canada) Ltd. v. MNR, 2005 TCC 178, ¶32; Dynamex Canada Corp. v. MNR, 2008 T......
1 firm's commentaries
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Relevant Factors In Employee Or Independent Contractor Determination
...worker worked from home, the non-traditional work environment was not found to prelude an employment relationship. In Anderson v. M.N.R., 2021 TCC 28, the worker was an insurance adjuster whose compensation was paid to his corporation by the payer. The Tax Court of Canada held that an indep......