Katherine Shelley

The appellant corporation appealed a CRA ruling that a worker hired as a construction safety officer was an employee for the purposes of the Canada Pension Plan and the Employment Insurance Act.

The Tax Court of Canada applied the two-step test from Connor Homes and the Wiebe Door factors, concluding that the worker was an independent contractor, or at most a dependent contractor, but not an employee.

The appeals were allowed and the CRA decision was set aside.

The appellant appealed the reassessment of his 2018 taxation year, arguing that the denial of a property transfer tax payment and heating pads as medical or moving expenses violated his equality rights under section 15(1) of the Charter.

The Tax Court of Canada held that the statutory limits on moving expenses and the specific list of eligible medical devices did not constitute discrimination based on disability.

The appeal was allowed in part, on concession by the respondent, to permit the medical expense tax credit for wheelchair gloves.

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.