The appellant, a courier company, appealed a decision by the Minister of National Revenue finding that a driver was employed in insurable employment.
The Tax Court of Canada allowed the appeal, finding that the driver was an independent contractor under a contract of service, not an employee.
The Court applied the Civil Code of Québec and found no relationship of legal subordination, as the driver owned his vehicle, could hire substitutes, and had the chance of profit and risk of loss.
