Big Bird Trucking – Tax Court of Canada finds that drivers regularly hired on a per-load basis were independent contractors

C. Miller J. found that three particular drivers regularly hired by a trucking company, but on a per-load basis, were independent contractors for EI and CPP purposes notwithstanding that the company provided the trucks and insurance, stating:

There is a lack of commitment on either side, a lack of security, a lack of continuity and inherent risk that one seeking employment would find unattractive… .

Neal Armstrong. Summary of Big Bird Trucking Inc. v. M.N.R., 2015 TCC 340, under s. 5(1).