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Morris Meadows: judge declines job offer and workers were employees

By Timothy Fitzsimmons

In Morris Meadows Country Holidays and Seminars Ltd v MNR (2014 TCC 191), the Tax Court considered whether certain workers were employees or independent contractors.

Morris Meadows offered meeting facilities, sleeping facilities and dining facilities. In doing so, it hired workers, as required, to perform certain duties such as cleaning, gardening, maintenance, cooking and serving food.

The CRA classified the workers as employees and assessed the taxpayer for additional CPP contributions and EI premiums. The taxpayer appealed on the basis that the workers were (i) independent contractors or (ii) casual employees not employed for the purposes of Morris Meadows’ business…

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