The applicant union referred a grievance to the Board and sought a declaration under section 1(4) of the Labour Relations Act that J.D.S. Investments Limited and Martin Ross Construction Ltd. constitute one employer.
The Board found that although the two companies had no common shareholders or officers, Martin Ross Construction's activities were in fact directed by J.D.S.'s construction manager, and the benefits accrued largely to J.D.S.'s owners.
The Board concluded the firms were engaged in related activities under common control or direction.
The Board exercised its discretion to make the declaration to prevent the erosion of bargaining rights, and held that the declaration had retrospective effect to the commencement of the related activities.