Bruce Russell, in “The Role of Intent in Determining Worker Status” Tax Hyperion 12:3 (March 2015), notes that recent Federal Court of Appeal jurisprudence seems to require a two-step analysis when determining worker status. The first step attempts to ascertain the intentions of the parties about the status of the worker. The second step employs the “‘four-in-one test'” from Wiebe Door ([1986] 3 F.C. 553). Mr Russell, however, believes that the Wiebe Door analysis, if conclusive, will determine status regardless of the intentions of the parties.
