Connor Homes - Federal Court of Appeal finds that the intent of the parties is the first issue to address in determining whether there is an employment relationship

In determining whether an individual is an employee or independent contractor, the court must first determine whether the parties in fact intended their relationship to be that of employer-employee, and only then turn to determining whether that intent is sustained by objective reality (e.g., by applying the four Wiebe tests - see IC 75-6R2,  para. 66).

Although the Tax Court erroneously went through these two steps in the reverse order, this was not a sufficient basis for reversing its finding that three individuals performing child and youth care, or supervisory, services for operators of foster homes and group homes were employees: notwithstanding that the parties' subjective intent (as stated in their contracts) was to be independent contractors, this was not consistent with the "significant degree of control the [operators] exerted over the three individuals in the execution of their tasks, the limits on their ability to profit, and the absence of any significant financial risks or investments...."

Neal Armstrong.  Summary of 1392644 Ontario Inc. (Connor Homes) v. MNR, 2013 FCA 85 under s. 5(1).