The plaintiff, 1159273 Ontario Inc., brought a motion for summary judgment seeking damages for wrongful dismissal, HST, and interest, arguing it was a dependent contractor of the defendant, The Westport Telephone Company Limited.
The court analyzed the factors for determining contractor status, including exclusivity, control, provision of tools, business risk, and integration, considering the complex corporate and tax planning structures involved.
The court found that the plaintiff was an independent contractor, not a dependent one, and dismissed the plaintiff's claim.
The court also noted the plaintiff's failure to mitigate damages.
