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The Tax Court of Canada recently rendered an important decision involving employee benefit plans and the definition of prescribed trust for tax purposes. Please feel free to read our brief article on the case here.
https://ummattaxlaw.ca/2021/02/22/tax-employee-benefit-plans/
The UK Supreme Court has found that Uber workers should be considered employees. Using a legal test similar to the Wiebe Door test applied in Canada, the UKSC found that Uber workers are entitled to employment benefits.
https://www.supremecourt.uk/cases/docs/uksc-2019-0029-judgment.pdf
The Supreme Court of Canada dismissed the Crown’s Leave Application in the Cameco Corporation transfer pricing dispute.
https://scc-csc.lexum.com/scc-csc/scc-l-csc-a/en/item/18695/index.do
