Applicant deemed self-employed for income replacement benefits due to 'Code 11' tax filing status.
The applicant was injured in a motor vehicle accident and applied for statutory accident benefits.
A preliminary issue hearing was held to determine the quantum of his income replacement benefits, which depended on whether he was employed or self-employed at the time of the accident.
The arbitrator found that while the applicant's work for an employment agency had many indicia of employment, his tax status as a 'Code 11' placement worker allowed him to deduct business expenses.
Giving primary weight to how the employment was treated for tax purposes, the arbitrator concluded the applicant was self-employed and accepted the insurer's calculation of the benefit amount.
OFSCDRSOntario Financial Services Commission - Dispute Resolution ServicesOct 1, 2009
