Quote:
Originally Posted by CorsiHockeyLeague
The CRA's guidelines aren't determinative. You need to go to the case law, and the case law really just asks one question: whose business is this? In the circumstances, someone is doing business here - this isn't a hobby... so, is it the driver's business, or Uber's?
All of these factors - and legally, it's the Wiebe Door factors that actually make the real difference most of the time, regardless of what CRA puts on its website - are certainly taken into consideration. But more and more, this determination is made on, basically, a smell test.
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I would add that the CRA has taken runs at many businesses, including oil and gas, where the smell test is far stinkier (former employee gets canned, rehired as a contractor, basically goes back to his old office, computer and does the same stuff, but gets paid by the hour and doesn't get benefits) and is still considered a contractor. I think in many of those cases, it is pushing it a bit, but the Uber situation seems far clearer, if the individual owns the car and decides for himself when to drive. The fact that they utilize Uber technology to find rides wouldn't counter that, in my view.