9 April 1999 Income Tax Severed Letter 9906056 F - FRAIS LÉGAUX/RÉGIME D'ASSURANCE-SALAIRE -- attach -- Employment
individual was not an employee of an insurer as not it its service
Employment
Blaker v. The Queen, 93 DTC 1025, [1994] 1 CTC 2242 (TCC) -- attach -- Employment
The Queen v. Kuhl, 74 DTC 6024, [1973] CTC 846 (FCTD) -- attach -- Employment
Schwartz v. Canada, 96 DTC 6103, [1996] 1 SCR 254 -- attach -- Employment
Scott v. The Queen, 94 DTC 6193, [1994] 1 CTC 330 (FCA) -- attach -- Employment
