Merchant Law Group

If You Like M*A*S*H And Love Lucy, Come See Us!

. A repeat of Tuesday night's 2-hour America's Got Talent follows from 8:00pm - 10:00pm and then at 10:00pm we have The Marriage Ref. Tonight host Tom Papa welcomes Seth Myers, Denise Richards and George Wallace to the celebrity panel that reviews marriage disputes that include a guy that wants to sleep in a twin bed, a man who leaves post-it notes for his wife and another couple with a wife trying to push holistic medicine on her husband.  Over on WITN 7.2 Me-TV will have a M*A*S*H-a-thon from 7:00pm - 12midnight with 2-part episodes and the original M*A*S*H movie with Donald Sutherland and Elliot Gould at 8:00pm followed by the pilot episode of the TV show at 10:30pm. America's Got Talent is at 8:00pm with a repeat of last Wednesday's show that revealed the first four contestants selected to move on to the next round. On Law & Order: Criminal Intent a rich philanthropist turns up missing after making a donation to a medical research institute. Goren and Earnes start investigating murder when it turns up that the man was switched out with a cadaver from the institute. Harry's Law is back at 10:00pm with the premiere episode in which Harry (Kathy Bates) decides to give up her position as a successful patent attorney to open her own storefront office in the city. We have the debut of Its Worth What? with Cedric the Entertainer at 8:00pm. Contestants are asked to try and determine what rare, unique and interesting items are really worth. Am erica's Got Talent rolls on with another live show from Los Angeles airing from 9:00pm - 11:00pm. The next group of 12 performers will do their best to convince Sharon, Piers and Howie that they should be in the next group of 4 to move on to the next round. Minute To Win It! at 8:00pm has to pairs of competitors for the big prize. In the first game a married couple must balance cans on a floating paper plate while in the second game two strangers must catch ping pong balls in a bucket on their head. The results show for America's Got Talent follows at 9:00pm as the votes across America are tabulated and the next four to advance are announced.

When is a contractor not a contractor | Novus Professional Corp

Of the many topics that come before the Tax Court of Canada on a regular basis, the issue of whether an individual is considered to be an employee or an independent contractor is one that has been on the top 10 list for years.

The most recent case involved Ralph Watzke, who ended up in court to appeal the Canada Revenue Agency’s decision that he was not actually an employee of Merchant Law Group LLP. Mr. Watzke claimed he was, while both the CRA and the law firm took the position that he was an independent contractor.

To answer this question, the courts first look at the intention of the parties and then whether the terms of their relationship support that intention. The common terms often considered include control over work and the chance of profit (or risk of loss.)

In 2008, Mr. Watzke, a senior lawyer with over 38 years of practice, joined Merchant Law Group as an associate of the firm. While the offer letter didn’t specifically say he was to join as an independent contractor, Mr. Merchant testified that he told Mr. Watzke that all associates with the firm are independent contractors and he recalled “discussing the tax benefits that result from being an independent contractor” with the firm.

The judge accepted that Mr. Watzke was indeed hired as an independent contractor and that it was his intention to be an independent contractor. After all, he received GST on his law-firm earnings, which he neither questioned (nor reported to the CRA.) In addition, no source deductions, such as income tax, CPP contributions or EI premiums, were withheld from his earnings and he never questioned this.

In fact, the court found that he never questioned his employment status until after he was dismissed by the law firm and he tried to collect employment insurance benefits.

After concluding that the intention was to be an independent contractor, the court then turned to the terms of their relationship to see if they supported that intention.

On the control test, the testimony revealed that Mr. Merchant did not manage or supervise any of the lawyers in the office. Mr. Watzke was free to accept or to refuse to work on files offered by Mr. Merchant or any of the other lawyers. He had no set hours of work and he could take vacation whenever he chose. These facts support a lack of control indicative of an independent contractor relationship.

Finally, Mr. Watzke was paid a percentage of his cash receipts from his work billed. As a result, unlike an employee who is generally paid a fixed salary, Mr. Watzke was found to have “had both a chance of profit and a risk of loss” since his remuneration was wholly dependent both on the amount billed and the resultant cash collected.

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