Daniel Cortes-Blanquicet

The appellants requested an adjournment of their appeals days before the hearing, citing their agent's medical condition.

The Court granted the adjournment but required a medical certificate to avoid a costs award.

The appellants provided a certificate that did not substantiate the specific medical claims made at the case management conference.

Finding that the appellants' actions unduly delayed the proceedings, the Court awarded costs of $685 to the respondent.

The appellant, a special effects company, appealed the Minister's decisions that certain workers were engaged in insurable and pensionable employment.

The Tax Court allowed the appeals, finding that the workers were independent contractors based on the common intention of the parties and the Wiebe Door factors, including the workers' freedom to accept or reject projects and work for other shops.