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Independent Contractors

"Canadian Tax Implications Of Hiring U.S. Contractors To Perform Work In Canada"

Jurisdiction: - United States

Jean-Philippe Couture, a lawyer in the Borden Ladner Gervais (BLG) office in Calgary, has written an article entitled, "Canadian Tax Implications Of Hiring U.S. Contractors To Perform Work In Canada".

The article was published in BLG's Fall 2011 Labour and Employment Law News newsletter.

"10 Best Practices in Employment Law"

Lauren M. Bernardi, a lawyer and human resource advisor with the Mississauga firm of Bernardi Human Resource Law, has prepared a list of the "10 Best Practices in Employment Law" (undated).

As further explained in the publication, her 10 best practices are:

  1. Use a complete hiring strategy.
  2. Use employment agreements. 
  3. Use job descriptions. 
  4. Use independent contractors only where appropriate.
  5. Implement employee policies. 
  6. Use progressive discipline. 
  7. Implement a harassment policy. 
  8. Conduct performance evaluations. 
  9. Document, document, document. 
  10. Be fair.

Part-time babysitter was self-employed contractor, not employee, EI and CPP assessments overturned

In Iarutina v. M.N.R., 2011 TCC 114, the Tax Court of Canada ruled that a part-time babysitter was a self-employed contractor, not an employee, and thus the Employment Insurance (EI) and Canada Pension Plan ("CPP") assessments made against the alleged employer should be "vacated" or overturned.

Notably, the court took the intentions of the parties into consideration in making this determination, stating:  read more »

Independent contractors considered to be employees for health and safety purposes in Ontario

Jurisdiction: - Ontario

In Ontario (Labour) v. United Independent Operators Limited, 2011 ONCA 33, the Ontario Court of Appeal ruled that independent contractors are considered to be "regularly employed" for the purposes of determining whether a company has an obligation to establish a joint health and safety committee (JHSC).

The Ontario Occupational Health and Safety Act requires a JHSC to be established at a workplace at which 20 or more workers are regularly employed.  read more »

Appeal Court: Syncrude not "employer" under human rights legislation of contractor who failed drug test

Jurisdiction: - Alberta
Sector: - Oil & Gas

In Lockerbie & Hole Industrial Inc. v. Alberta (Human Rights and Citizenship Commission, Director), 2011 ABCA 3, the Alberta Court of Appeal ruled that Syncrude was not the "employer", within the meaning of the Alberta Human Rights, Citizenship and Multiculturalism Act, of a contractor who failed a drug test.

The contractor was employed by another company, Lockerbie & Hole Industrial, that was providing services to Syncrude.

Notably, the Alberta Court of Appeal set out the following tests for determining this issue:

In summary, a contextual approach is required to decide whether a particular relationship qualifies as "employment" under the Act. A number of factors must be taken into consideration including:  read more »