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Archived - Tax Implications of Extending the Personal Scope of Federal Labour Standards
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Author: Lisa Philipps Associate Professor, Osgoode Hall Law School of York University
Date: March 2006
This Report considers whether broadening the personal scope of federal labour standards could have unintended tax consequences to workers or firms. In particular it focuses on whether such a change could alter the tax status of certain workers as independent contractors, transforming them into employees for tax purposes.
PDF Format (90.8 KB)
- Introduction and Summary Conclusions
- Tax Consequences of Shifting from Contractor to Employee Status: Defining the Downside Risk
- Defining “Employment” in Canadian Taxation Law : Established Tests and Recent Trends
- Comparing the Tax Law Definition of Employment to Alternative Labour Standards Definitions
- Potential Consequences of Extending Federal Labour Standards : Analyzing the Tax Risk
- Footnotes
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