Caregiver found to be an employee, not an independent contractor, for night shifts; appeals dismissed.
The appellant society appealed decisions confirming that a caregiver was in insurable and pensionable employment under the Employment Insurance Act and the Canada Pension Plan.
The appellant argued the caregiver was an independent contractor for his night shifts.
Applying the Wiebe Door factors, the Tax Court found that the parties lacked a shared intention for an independent contractor relationship and that the objective factors, particularly control, indicated an employer-employee relationship.
The appeals were dismissed.
