Tax Court of Canada Judgments

Date: 20010604

Dockets: 2000-4255-EI,

2000-4256-CPP,

2000-4257-CPP,

2000-4258-EI

BETWEEN:

STAGES PERFORMING ARTS SCHOOL LTD.,

Appellant,

and

THE MINISTER OF NATIONAL REVENUE,

Respondent,

AND

Dockets: 2000-4327-EI,

2000-4328-CPP

DONNA WILLIAMS,

Appellant,

and

THE MINISTER OF NATIONAL REVENUE,

Respondent,

AND

Dockets: 2000-4572-EI,

2000-4573-CPP

KIRSTEN J. ODERMATT,

Appellant,

and

THE MINISTER OF NATIONAL REVENUE,

Respondent,

AND

Dockets: 2000-4593-EI,

2000-4594-CPP

CHRISTIE D. HAMAR,

Appellant,

and

THE MINISTER OF NATIONAL REVENUE,

Respondent.

Reasonsfor Judgment

Rowe, D.J.T.C.C.

[1]            On September 27, 2000, the Minister of National Revenue (the "Minister") sent a letter to Stages Performing Arts School Ltd. (Stages) confirming an assessment for 1997 and 1998 relating to certain named workers as set forth in a schedule attached to the said letter of decision. The decision, issued pursuant to subsection 93(3) of the Employment Insurance Act (the "Act"), was based on paragraph 5(1)(a) of said Act. The letter included a decision by the Minister to confirm assessments issued pursuant to subsection 27.2(3) of the Canada Pension Plan (the "Plan") based on paragraph 6(1)(a) of said Plan pertaining to named individuals in the attached schedule and both decisions were the subject of appeals - 2000-4258(EI) and 2000-4257(CPP). Evangelia (Lia Biros) intervened in both appeals.

[2]            On September 14, 2000, the Minister issued a letter to Stages deciding that the employment of Donna Ball-Watson was insurable employment pursuant to the provisions of the Act because she had been employed - by Stages - pursuant to a contract of service for the period January 1, 1999 to January 7, 2000. In the same letter, the Minister decided to confirm the employment of Donna Ball-Watson as being pensionable employment pursuant to the Plan because she had been employed pursuant to a contract of service during the relevant period. Both decisions were the subject of appeals - 2000-4255(EI) - and 2000-4256(CPP).

[3]            On September 27, 2000, the Minister issued a letter to Donna Williams confirming the portions of the assessments issued - to Stages - pursuant to the Act and the Plan pertaining to her, on the basis she had been employed under a contract of service during 1997 and 1998 and was engaged in insurable and pensionable service during those years. Williams filed a separate appeal - 2000-4328(CPP) - arising out of the decision issued pursuant to the Plan.

[4]            On September 27, 2000, the Minister issued a letter to Christie D. Wilson - now known as Christie Hamar - confirming the portions of the assessments issued - to Stages - pursuant to the Act and the Plan pertaining to her, on the basis she had been employed under a contract of service during 1997 and 1998 and was engaged in insurable and pensionable service during those years. Hamar filed a separate appeal - 2000-4594(CPP) - arising out of the decision issued pursuant to the Plan.

[5]            On September 27, 2000, the Minister issued a letter to Kirsten J. Odermatt confirming the portions of the assessments issued - to Stages - pursuant to the Act and the Plan pertaining to her, on the basis she had been employed under a contract of service during 1997 and 1998 and was engaged in insurable and pensionable service during those years. Odermatt filed a separate appeal - 2000-4573(CPP) - from the decision issued pursuant to the Plan.

[6]            The intervenor - Lia Biros - filed her own Notice of Intervention but was not present in Court. Counsel for all appellants and counsel for the respondent agreed all appeals filed pursuant to the Act would be heard on common evidence and the relevant result - in each instance - would apply to the corresponding Canada Pension Plan appeal filed by a particular appellant.

[7]            Kim Breiland testified she resides in Victoria, British Columbia and is the President of Stages. She is a dance teacher and performs the function of Artistic Director at the dance school operated by the corporation. She started to study dance at age 7 and went on to take instruction at the National Ballet School. She also trained in jazz dance in Victoria, Vancouver and Los Angeles. As a performer, she was in various shows produced for the entertainment of Canadian Armed Forces personnel stationed in Egypt, Israel, Japan and Cyprus. In addition, she has performed with several actors, dancers and entertainers, some of whom are household names in North America. She has received various nominations for awards within the arts community. In 1980, since she had also studied gymnastics, she began operating a studio at which she taught that discipline. In 1982, she incorporated Stages and began to teach dance. Since that time, her students have performed in many countries including while on tour - in 1987 - in the former USSR and also during a visit to Cuba. Others - such as Craig Hempsted - have followed a professional career and perform on cruise ships and/or in musical productions in Canada and the United States. Breiland explained that the nature of the business requires dancers to regard periods of inactivity - not as unemployment - but as a hiatus between performing contracts. Her idea was to establish a base of operations at which her colleagues could teach during periods when they were not performing. Due to the physical demands of teaching dance, Breiland stated the period of instruction by an individual teacher must be limited to 1.5 hours per day and to fewer days per week than five. This arrangement is satisfactory to most instructors since most of them have other jobs or sources of income. Turning to the names set forth in Schedule A of the Reply to Notice of Appeal filed in appeal 2000-4258(EI), Breiland referred to Paul Becker and stated he was a former student at Stages - now performing at various venues and on cruise ships as well as working in the movie industry and teaching dance in Thailand. Breiland identified a sheet - Exhibit A-1 - as a document setting forth the amounts paid to the workers at Stages during 1997 and 1998. According to the relevant entry on said sheet, Becker earned the sum of $36.00 on two occasions during 1997 for a total remuneration in the amount of $72.00. In September, and again in November, 1997, he taught a class for advanced students which - in each instance - had been booked during periods when he returned to Victoria for a brief visit. Evangelia (Lia) Biros began studying at Stages when she was only 9. Later, she became a jazz/funk dance teacher and instructed classes at Stages as well as at other dance studios in Victoria and at certain public schools. Biros also taught classes held at various community recreation centres - such as Gordon Head - on Thursdays and Fridays through an arrangement whereby Stages arranged with her to provide her services to the community centre and then billed the Centre for her instruction. Biros was a full-time student at the University of Victoria during the relevant period. Tim Crofton is an actor and director who has directed a musical for Stages. As a working actor, he also taught classes at another school. In 1997, he earned a total of $160.00 from Stages - as a result of providing services in September, November and December - for which he was paid the amounts of $40.00, $60.00 and $60.00, respectively. Dana Dyck had been a student at the Royal Winnipeg Ballet for several years prior to coming to Victoria. On occasion, she taught classes at Stages as a substitute for Donna Ball-Watson and was paid the sum of $300.00 - in 1997 - for providing instructional services during the month of February. Breiland stated the worker - Bebe Eversfield - was 76 years old in 1997. She had been a dancer and had operated a dance studio in Victoria for many years. When her lease expired on the studio premises, she came to see Breiland who agreed to retain her services to teach a certain number of classes on days chosen by Eversfield to suit her schedule. Since students tend to follow a particular teacher, there were a number of them who followed Eversfield to the school at Stages. The Royal Academy of Dance, situated in London, England also has offices in Canada and produces a syllabus for students wishing to learn a particular style of dance embraced by that institution. As an example of the detail set forth in the syllabus for students at various levels of proficiency, Breiland referred to five separate booklets, filed collectively as Exhibit A-2. In order to instruct courses recognized by the Royal Academy, the instructors must pass certain examinations and receive proper certification prior to being permitted to teach. Following successful completion of Grade 5, a student is then eligible to progress through various levels of instruction, including a form of apprenticeship involving teaching students entered in competitions, in order to then attain the status of dance teacher. The process of certification - and the costs thereof - are borne totally by the individual teacher and may include payment to a pianist, purchase of videos and registration fees at workshops and seminars. Depending on the style of dance, a particular company may prefer dancers having a certain body shape, such as long legs, short arms, long neck, small waist, without excess poundage. Breiland stated Stages has been operating in the same manner since 1982. Revenue Canada - as it then was - performed a payroll audit 10 or 11 years ago and, after examining the contracts signed by the teachers and the overall circumstances surrounding their working relationship with Stages, decided they were not employees engaged pursuant to a contract of service. Turning again to the names listed in Schedule A of the Reply, Breiland stated Gregory Filler was a working dancer engaged by an international touring company who also performed on cruise ships and in hotels. He also taught dance in Japan and other countries as well as being involved in dancing and choreography for the Olympics. Craig Hempsted - from Sidney, British Columbia - is a former student at Stages and received instruction from Breiland. He has appeared in movies, musicals such as Chorus Line and Peter Pan, and performs in Las Vegas. Hempsted has also worked in South Africa, New Zealand and Paris and has performed in videos and in productions staged on cruise ships. Breiland explained that when Hempsted was in Sidney, he would telephone Breiland and advise her that he would be available to teach classes while waiting for another gig (engagement) and would set a fee for which he would provide the service. The understanding with Hempsted was that he would be able to leave - without notice - if he received a call offering him work elsewhere. When Hempsted taught at Stages school, Breiland would merely step aside from teaching the advanced class and allow him to take over the instruction. Other times, when Hempsted notified her he would be home for a few days, she would organize a workshop and students would pay a fee set by Stages in order to attend. Stages then paid Hempsted a fee for teaching the group. In 1997, Hempsted was paid the total sum of $1,376.98 by Stages for providing services in November and December. Another worker - Sandy Irving - taught modern dance at the Stages studio only on Saturdays - between 1:00 and 3:00 p.m. -as she had various other commitments during the week. Breiland stated Cheryl Jameson had been a former student at Stages and she contacted Jameson when Gordon Head Recreation Centre required an instructor to teach a class - called tiny tutu's - designed for young children. Jameson brought her own sound system and CD's to the class together with other teaching aids owned by her. The Recreation Centre requested that Stages provide the teacher, handle all the necessary administration pertaining to the instruction of the class and then invoice the Centre. Breiland stated the most important tools for any dance teacher were knowledge and experience. In 1998, Stages paid Jameson a total of $345.00 for teaching the class - during October and November - at the Centre. David Kitt-MacPherson worked for Stages as a director for a musical. He had done similar work for other theatre companies in Victoria and also owned his own production company. He devised a curriculum partitioned into blocks and then had the actors rehearse the musical which was later performed at the McPherson Playhouse in Victoria. Angela Mousseau - named in the Minister's assessments - was paid the sum of $15.00 - in 1998 - by Stages. Breiland stated Mousseau had never provided any services to the dance school and the amount probably represented a refund of a deposit on a costume rental. Kirstie Paterson's specialty was tap dance and singing. She arrived in Victoria from Toronto and wanted to teach some classes at Stages but only at a particular time of day. In 1997, she was paid the sum of $262.50 for teaching a few classes during September and October - comprised of only three students - who were instructed in a back room within the Stages studio. If class size fell below a certain number, the policy at Stages was to cancel the class. Krista Rand took over the class when Kirstie Paterson was injured but when a cruise line entertainment director telephoned Rand with an offer of work, she left suddenly after earning only the sum of $255.00. Morgan Saddington came in to Stages one Saturday as a substitute for Donna Ball-Watson and earned the sum of $40.00. She brought her own music, streamers and other teaching material. Jodi Sing had been teaching at a dance studio operated by Janice McDonald and, when she agreed to teach some classes at Stages, Breiland initially paid McDonald on the basis of an invoice being submitted for Sing's services but later that arrangement was modified and Stages issued cheques directly to Sing. Duncan Stewart was a former student at Stages. In 1998, as a vocal teacher, he instructed students enrolled in a song-and-dance class. He was there for a short time and earned only the sum of $360.00 prior to leaving to work at a Shaw Festival. While in Victoria, Stewart worked for various groups and companies and would only teach at Stages when his schedule permitted. Airlie Sturrock took classes at Stages while also teaching at various recreation centres. She never instructed any students at the Stages studio on Johnson Street in Victoria. Stages invoiced Gordon Head Recreation Centre for her services. The Centre advertised the class and collected the fees from the participants and the instruction was held on premises owned and operated by the Centre. Kendra Walker is a teacher at the Royal Winnipeg Ballet and taught a three-week summer class for Stages during July, 1997 in return for payment of a fee in the sum of $3,234.38. Breiland stated the fee was arrived at in the course of negotiation with Walker who taught a totally different syllabus than the one adhered to by the Royal Dance Academy. The three-week course was extremely intensive and, while Stages accepted enrollments from students, it was Walker who then placed a student in the most appropriate class, in accordance with the child's ability within the various levels of instruction offered for age groups 8-10, 10-12, 12-14 and 14 and older. Donna Williams was a musician and worked as a Musical Director at St. Michael's University School. She also performed at Langham Court Theatre and - at Stages - taught vocal portions of the song-and-dance class as well as working at the summer ballet school with Kendra Walker. In the morning, Williams worked as a teacher at the Toronto Conservatory of Music school in Victoria and was available for teaching at Stages only during the afternoon. Breiland would teach the first part of the class and then Williams would arrive - with her own music - and proceed to instruct the students for the balance of the class, using her own teaching methods. Karlie Wilson worked for Stages - in 1998 - when Airlie Sturrock was injured in a car accident. At that time, Wilson was a student at Stages and she took over a class for which she was paid the sum of $15.00 and that amount was later deducted - by Stages - from a payment to Sturrock. Magda Wodja had toured around the world as a magician's assistant. In 1998, she taught several tiny tutu classes for a fee of $15.00 per full session and earned a total of $67.50 prior to leaving Victoria for another engagement. Donna Ball-Watson had been teaching at another dance school in Victoria and contacted Breiland at Stages with a request that she be hired to teach 20 hours per week. Later, Bebe Eversfield retired from teaching and Ball-Watson became the resident ballet instructor at Stages during 1997 and 1998. Currently, she holds the title of Director of the Ballet Program. Breiland stated she and Ball-Watson discussed the size of the classes and the teaching schedule with the understanding Ball-Watson would be paid at the rate of $28.00 per hour but payment would be based on actual hours taught and not for preparation, attendance at workshops or for any time spent upgrading skills at seminars. Ball-Watson was in charge of teaching ballet and controlled the choreography. She also taught dance at the ballet summer schools. She signed a contract with Stages in which she agreed to provide her services within the context of being an independent contractor. In the course of providing her services, if Ball-Watson chose not to teach on a certain day, that decision was accepted by Stages. Breiland referred to a contract - Exhibit A-3 - signed by Ball-Watson, dated September 31 [sic] 1998 and other contracts signed by: Christie (Wilson) Hamar - Exhibit A-4 - dated 05/09/98, Kirsten Odermatt - Exhibit A-5 - dated October 6, 1998 and David MacPherson - Exhibit A-6 - dated September 22, 1998. Turning to the assumptions of fact set forth in the Reply to Notice of Appeal - 2000-4258(EI) - at paragraph 5 - Breiland agreed Stages operated a performing arts school which provided classes for various styles of dance and for musical theatre programs but stated the classes were dependent on satisfactory enrollment and on availability of qualified instructors. The instructors were hired to instruct the dance and musical theatre classes but there was no control exercised by anyone in management at Stages over the manner or method by which the instruction was delivered. Breiland agreed the regular advertising - usually carried out in September - was decided upon and paid for by Stages but the school added Donna Ball-Watson's picture and career information to the advertisement. Other instructors advertised their services in a variety of ways but word of mouth remained the best form of advertising for the teachers and the dance school. As for the determination of what classes would be offered within a particular instruction schedule, Breiland explained the operation of the dance studio was based on communicating with the teachers who would inform her about the type of classes they wanted to teach and the times when they were available to carry out the necessary instruction. Ball-Watson re-arranged class times in order to accommodate her schedule. Stages determined the rates for enrollment in classes, collected the fees for the various programs and provided the premises at which the instruction was carried out. The studio was equipped with barres, mirrors, sound system and related equipment but instructors did provide services at other venues which were not owned by Stages. Breiland disagreed with the assumption - at paragraph 5(g) of the Reply - that Stages set the dates, the program and the costume design for the dance recitals because the scheduling was affected by the availability of a venue. Further, the teachers were responsible for the costumes which were created by the parents of students and Ball-Watson rented long scarves from another dance company and collected money from the students to cover the cost. All teachers involved in a recital had input into the process and Breiland denied the assumption - at (5(h) - that Stages directed the workers with respect to the curriculum of each of the respective dance styles. She stated she had no knowledge of the Royal Academy curriculum, a discipline followed by Ball-Watson in teaching her students. In 1997 and 1998, the teachers prepared reports to be provided to the parents of students and if a problem arose between a student and a teacher, then the parent would communicate with Breiland but otherwise there was not much contact between her and the parents. The Minister assumed - at 5(k) - that Stages took credit for all the performances and successes of the students and Breiland agreed the school was proud of the accomplishments of former students but added that individual teachers were also possessive of their contribution to that success. A brochure - Exhibit A-7 - prepared by Ball-Watson for a summer ballet program - in 1999 - set forth her qualifications and achievements in ballet. Breiland stated she did not have to approve any extra rehearsal time and any scheduling changes were discussed with the relevant teachers. The rate of pay for the teachers was not established unilaterally by Stages but was the product of negotiation, as illustrated by the discussions with Ball-Watson who wanted to be paid at the rate of $30.00 per hour but agreed to accept the sum of $27.00, later increased to $28.00. The teachers were paid only for actual class time and recorded their own working hours which Stages accepted and used as a base for payment. Breiland agreed teachers were required to notify her if they were unable to instruct their class and when an instructor found a replacement it was obvious to that person - and to Breiland - that the substitute had to be similarly qualified and, if no proper substitute could be found, then the class was cancelled and a make-up class was scheduled. Breiland agreed that Stages paid for the Workers' Compensation Board (WCB) coverage but stated that is normal business practice even when services are being provided by independent contractors. She referred to the relevant form - Exhibit A-8 - entitled: Employer Payroll and Contract Labour Report for 1997. On that form - at Line H - there is a category for reporting the earnings of subcontractors. Breiland stated the teachers at Stages did not participate in any medical or dental plans or in any similar type of benefit plan. Her experience within the dance school business led her to conclude that the operation of Stages would be greatly impaired in the event the teachers were seen to be employees since the relevant provincial labour legislation requires people to be paid a minimum of four hours if called in to work. Breiland stated it is not physically possible for teachers to deliver that amount of instruction in a day and some classes - for young students - must not extend beyond 45 minutes. In that sense, Breiland stated the structure of the business does not accord with the traditional sense of an employer/employee working relationship. The business aspect was administered by Stages and the teachers did not bear any administrative or other costs pertaining to the operation of the business. In the event a particular parent did not pay the requisite fee, then that amount would not be deducted from the remuneration paid to the teacher of that student but if too many students were removed from a class - due to non-payment or otherwise - then the class would be cancelled without any compensation to the instructor. Some teachers did research on the Internet while others referred to study materials or listened to music. The amount of preparation for teaching a class varied and, if a class ran over the allotted time, there was no extra payment made by Stages. Ball-Watson paid membership fees to the Royal Academy, purchased CD's and books and bore the costs associated with any training or upgrading. Any costs of props or materials for productions or recitals purchased by Ball-Watson would be paid by the parents - through billing by Stages - and she would then be reimbursed. Since none of the instructors at Stages earned more than $30,000 during the relevant period, there was no requirement for anyone to become a registrant for purposes of the Goods and Services Tax (GST). Stages was required to collect GST only if the students were beyond a certain age but the majority of instruction provided by the school was exempt from tax. Counsel referred Breiland to the Reply to Notice of Appeal filed in 2000-4255(EI) in response to the appeal from the decision of the Minister that Ball-Watson had been engaged in pensionable and insurable employment with Stages from January 1, 1999 to January 7, 2000. At paragraph 4(f), Breiland disagreed with the assumption that the worker had been hired to teach any form of dance other than ballet and went on to disagree with the assumptions contained in 4(g) and 4(h), stating that Ball-Watson provided the progress reports - on the students' abilities - to the student and their families and explained that any matters arising from those reports would be dealt with directly by Ball-Watson. However, if it concerned payment of fees, then it was the responsibility of Stages to deal with the problem.

[8]            In cross-examination, Kim Breiland agreed she was the owner - through her corporation - of the dance school and stated it provided her with a modest income but the business - like others engaged in the same field of endeavour - did not produce large amounts of revenue. She teaches jazz classes - 5 days a week - to children of various ages and to older students up to age 21. She did not attend classes instructed by other teachers. She considered herself - and the person fulfilling the role of Office Manager - as the only employees of Stages. In the beginning, she had operated the school without having any other instructors. Later, many of the teachers at Stages were her former students or colleagues. She stated Stages became involved in ballet instruction because Bebe Eversfield wanted to relocate her classes due to the expiration of a lease on premises at which she had operated a ballet instruction school. Christie (Wilson) Hamar, who had been teaching an Irish Dancing class at Gordon Head Recreation Centre, suggested to Breiland that Stages operate a similar class at the studio. Breiland accepted the proposal and the relevant instruction was provided until that fad passed from the public fancy. In order to determine whether a particular course will be offered to students, Breiland stated she has to calculate the costs associated with delivery of the required instruction and then fix a fee which will be attractive to the parents who will be paying the bills. Stages has never had to discharge or replace an instructor and no contract had ever been terminated nor has she ever meted out any discipline to any teacher. Breiland was referred to Exhibit A-3 - the contract with Ball-Watson - and to clause 2, which stated a teacher required the approval of the Artistic Director prior to any substitution being allowed. Breiland held the position of Artistic Director and in that role wanted to be notified of any changes from an administrative standpoint in order to avoid double booking, rather than for purposes of control, per se. For the same reason, clause 4 was inserted to avoid conflict over the use of space which was limited to three rooms. As a result, any additional class time or alterations to regular class time had to be dealt with by the front office prior to being discussed with the student or parent. The reference to student/parent notices - in clause 5 - required written notices being provided to any alterations in the regular class schedule. In practice, Breiland stated Ball-Watson wrote her own notices to parents but Stages had generated the form of the notice. The intent of clause 6 requiring a teacher to refrain from approaching a student in order to have them change and/or add classes to their existing class schedule - without discussion of the matter with Breiland and/or the Stages office - was to avoid the situation where a child would advise a parent he or she was moving upwards to another class - requiring more time, money and expensive footwear - without having precise details to provide to the parent. Breiland agreed clause 7 required any and all costumes and alterations to same - for any of the Stages' productions - to have approval from the office or from her, as Artistic Director. However, Breiland stated that - in practice - she did not exercise any right of approval in the classes or in the staging of recitals. Clause 8 required that any individual attending a class had to be a student in good standing at the school or a drop-in attendee who had paid in advance at the Stages office. An attendance list was maintained so the office could confirm to a parent that a student was physically present in the class at the designated time. Students who were brought into a class by a teacher should have been registered with the office but that rule was not always observed. Clause 9 required the teachers to "present themselves appropriately and in so doing set an example for their students". Breiland agreed it was important to the school that teachers dress appropriately and to be concerned with safety within the class from the standpoint of not wearing garments and accessories that could be potentially harmful in the course of dancing. Clause 10, pertaining to the arrival into a class of a guest teacher and/or choreographer - at the discretion of Stages - was crossed out by Ball-Watson but applied to the contracts of other teachers. Clause 11 expressed Breiland's philosophy of avoiding intense competition among young children and against other dance studios, and the requirement - clause 12 - that Stages be given credit for performances of students in all productions or performances involving students from the school was not adhered to in practice even though many dancers from Stages performed elsewhere. Teachers were required to pay their own expenses - clause 13 - unless otherwise approved by Breiland. The status of independent contractor was set forth in clause 14 where it was clearly stated Stages would not be making any deductions for income tax, Canada Pension Plan or unemployment insurance. Teachers were required to observe certain matters in confidence and were also required to support the policies and procedures of Stages as outlined in the Registration Manual and other documentation. Breiland explained the jazz and tap teachers had input into the contents of said manual and the standard contract with Ball-Watson - also signed by other teachers - was regarded by her as mainly for administrative purposes and to aid in an efficient operation of the school. Although the contract - clause 17 - required teachers to enter their hours of work into the time sheet book located in the office, most teachers did not do so and merely recorded their own hours which were then turned in to the office for payment at the relevant rate. The rate per hour and schedule of classes applicable to Ball-Watson was set out in clause 21. The ability - of Stages - to terminate the contract by giving one month's written notice was never exercised and, while there was no requirement to do so, Breiland preferred that instructors would advise her if they chose not to teach in the future. She disagreed with the suggestion that the students "belonged" to Stages and stated some teachers advertised their services to the public and used the premises at the school to carry out any resulting private instruction. Breiland identified the Stages Registration Manual & Guidelines 1999-2000 Season - Exhibit R-1 - and agreed it referred - on page 4 - to the teachers as being part of the Faculty. Earlier, at page 3, Breiland had written a President's Message in which the achievements of former students at the school were recognized. In terms of enrolling students in classes, Breiland stated she encouraged interested parties to attend a class on a drop-in basis and invited them to meet the teacher prior to enrolling on a full-time basis. If a student is accompanied by other family members wishing to participate in instruction, a discount will be offered by Stages. Any parents or students wishing to take lessons at the Johnson Street studio of Stages must register with the front office, as teachers merely teach and do not become involved in the administrative aspects of running the school as a business. In the event only one or two students from a class of 15 dropped out, there would be no reduction in pay to the instructor. Breiland agreed that, although she attempts to operate the school largely on the basis of achieving consensus, she had the ultimate authority to make decisions concerning the courses offered at the school. Breiland stated the contract with Ball-Watson was the standard agreement offered to all the teachers and had been designed by her husband who was the Office Manager. Prior to signing the contract - Exhibit A-3 -, Ball-Watson had wanted certain amendments to the usual form and these were accepted by Breiland.

[9]            Kirsten Odermatt testified she is the appellant in appeals 2000-4572(EI) and 2000-4573(CPP). She resides in Victoria and works as an accountant. As a three-year old, she started to take dancing lessons and continued thereafter for many years. She has worked as a dancer on cruise ships for three years and was the Front-of-House Manager at McPherson Playhouse in Victoria. When the regular tap teacher at Stages was injured, Odermatt taught the class and on another occasion assumed conduct of a certain class when the regular teacher left suddenly to accept a position as an entertainer on a cruise line. Odermatt explained that courses were held at premises other than the studio on Johnson Street and she taught at the Gordon Head Recreation Centre on Saturday afternoons and one night during the week. The class size was dependent - to some extent - on the age of the participants and a class of 10 was the practical limit if composed of students aged 9-10. Older students could participate in a larger class but Odermatt still preferred the smaller class size. She acknowledged that Stages registered the students and collected the fees but regarded the establishment of her hourly rate of pay as having been arrived at through negotiation. The front office at Stages was utilized as a message centre but she still had the right to discuss matters directly with students and/or parents. In her view, it was natural for Stages - and for individual teachers - to take pride in the accomplishments of students. She agreed she would not suffer a loss if some parent or older student had attempted to pay a fee with an NSF cheque or if there was money due to Stages for past instruction. She handled all aspects of costume designs and also had input regarding the program to be offered at various recitals. In her experience as a teacher at Stages, there was no control exercised over extra rehearsal time provided there was space available. She also taught her own students on a one-to-one basis - using school premises - under an arrangement whereby the parents paid her directly without any involvement by Stages and she paid no fee or rental charge to Stages for use of the room. At all times, she recorded her own working hours and did not attend at the office for the purpose of filling out the time sheet. In her working career, Odermatt stated she had regarded herself as an independent contractor while working as an entertainer for a cruise line - usually under a contract of 6 months duration - and when providing her services to Stages. However, when she had been working for the management company which provided her services to McPherson Playhouse, she had been an employee.

[10]          In cross-examination, Kirsten Odermatt stated she agreed to be bound by the provisions of the contract - Exhibit A-5 - that she had signed on October 6, 1998. Pursuant to that agreement, she agreed she was accountable to Stages and had to find a qualified assistant - subject to approval by Breiland - before she could have someone substitute for her. Overall, Odermatt stated she regarded the administrative facilities of Stages as a resource to handle delivery of notices to students and/or parents and the office was not seen by her as an imposition. Stages did not dictate her method of instruction and she received credit for having choreographed certain pieces within a recital. She purchased her own music and bore the cost of certain costume expenses in the event all the parents did not pay the student's share. She understood she would be required to provide music, her own tap shoes and certain props. The classes at the Recreation Centre were arranged through Stages but she discussed the scheduling with Breiland including the amalgamation of all classes - in 1998 - to a time set for each Wednesday.

[11]          Christie Hamar - formerly Wilson - testified she is the appellant in appeals 2000-4593(EI) and 2000-4594(CPP). Hamar stated her mother was a dancer and had started her in dance at an early age. She went on to work professionally as a dancer and a teacher. Breiland contacted her as a result of having spoken to a mutual acquaintance. In an effort to create work, Hamar created a program which became the subject of an advertisement - Exhibit A-9 - published by Stages. Breiland - together with the Recreation Centre - agreed to proceed with the program as devised by Hamar. As a consequence, she disagreed with the Minister's assumption at paragraph 4(c) of the Reply to her Notice of Appeal that it was Stages that provided the premises at which the programs - taught by her - were held. The administrative aspects of collecting fees and registering students were undertaken by Stages but she was free to deal directly with students and parents in her role as a teacher. She had full control over costume design and had input into the programs which were dependent on the availability of a suitable venue. She did not find Stages had exercised control over approving certain rehearsal time in the studio in which she also taught her own students and was paid directly by the parent. She had negotiated her hourly rate with Breiland and recorded her own hours of work. Throughout, she regarded herself as being in the business of offering dance instruction and during the relevant period had taught classes in at least 10 other schools while fulfilling her obligations to Stages pursuant to the contract. Her fee to teach classes in schools was based on an hourly rate of $20.00 together with travel expenses, if required. She relied on word of mouth advertising and considered herself to be a professional dance teacher carrying on her own business. She would invoice the various schools and clients for whom she provided her services.

[12]          In cross-examination, Christie Hamar agreed students tend to follow a teacher to another venue. According to the contract, she was required to notify Breiland of any need for a substitute and would notify her of the person chosen. Breiland, relying on her experience, would then accept her decision. When there was need to amend a schedule, she would notify the front office so the Manager would be aware of the changes.

[13]          Donna Ball-Watson testified she resides in Victoria and works as a ballet teacher. She is the person affected by the decision issued by the Minister on September 14, 2000 that became the subject of an appeal - 2000-4255(EI) - by Stages. She has taught ballet for 30 years and, as an advanced member of the Royal Dance Academy, is entitled to use the designation: ARDA. During her career, she has also performed as a dancer and, prior to teaching at Stages, worked as an instructor at another dance school. In 1995, she met Kim Breiland and discussed a teaching opportunity - one day per week - at Stages' studio. Later, in 1997 - when Bebe Eversfield retired - Ball-Watson assumed her duties and this additional responsibility increased Ball-Watson's teaching time to 20 hours per week based on 4 to 5 classes per day. During her working relationship with Stages, she stated she had always accepted that Stages could fire her for due cause in the sense of being able to apply standards relevant to a member of any other profession. Most of the class schedule had been established prior to her arrival at Stages school but classes undergo some modification on an annual basis. Ball-Watson - and the other teachers - had input into scheduling which was significant because some students took more than one class in different styles of dance during the same day. However, Breiland had final approval over scheduling. Ball-Watson was paid the sum of $28.00 per hour, an amount arrived at following negotiation with Breiland. Stages recorded her hours of work and absences were noted in a book maintained in the office. Otherwise, it was merely presumed the full schedule - as blocked out - had been met and payment was based on the total number of hours set out therein. She was not required to submit an invoice to Stages in order to receive payment for her services. Ball-Watson stated she found it difficult to find a replacement to teach her advanced classes but - with Breiland's assistance - a qualified substitute would eventually be found, in most cases. Ball-Watson stated Breiland had the ability to approve any replacement teacher but they were both acutely aware of the level of skill required on the part of any substitute teacher. Ball-Watson stated she was able to earn additional money by teaching students prior to examinations or by teaching at workshops but Stages still issued cheques to her for payment of those extra duties. In Ball-Watson's opinion, there was no real supervision exercised by Breiland but she was the founder of the school and it operated in accordance with her vision. Ball-Watson identified the contract - Exhibit A-3 - as the agreement she had signed at the end of September, 1998. The procedure followed was for a new contract to be signed each September, applicable to the ensuing school year. She always considered herself bound by the policies and procedures of Stages and would not have presumed to bypass the front office by sending out notices directly to students and/or parents. The dance school - in the manner of other educational institutions - operated pursuant to a schedule and Ball-Watson stated she was required to contact Breiland prior to undertaking any amendments to the schedule. In her view - generally - it made good sense not to discuss matters with the students and/or parents until any changes or additions had been approved by Breiland. However, there were a few occasions upon which Ball-Watson had discussed a change in level of instruction with a student prior to having raised the matter with Breiland. The cost of costumes was a concern to Breiland but not the style or design. As for the need to verify that all persons attending a class were fully paid up students or drop-ins, Ball-Watson stated she disciplined herself to verify - with the office - that the appropriate fee had been paid. She did not teach any students other than those enrolled through the office at Stages. As closely as possible, Stages observed the same calendar as the public school system and part of her job was to become involved in certain productions which were staged during the year. The Office Manager was concerned only with administrative aspects of the business as opposed to the artistic component of the operation. Ball-Watson stated she would not consider leaving Stages and attempting to take students with her to a new venue as that would be unethical conduct. Her payment was based on an hourly rate and remained the same whether the class had 5 students or 15 but, in order to make it worthwhile for Stages, the class size had to be adequate to meet the cost. She had never suffered any loss due to non-payment by any parent or student. Compared to other teachers, she had the most contact with Breiland since they were on the premises together more often than the other 7 or 8 instructors. As for expenses, Ball-Watson estimated she spent between $300-$500 per year on CD's because the budget set by Stages - for CD acquisition - was sometimes not adequate to meet her needs.

[14]          In cross-examination, Donna Ball-Watson stated she did not consider herself as indispensable to the Stages ballet program but agreed there were not many teachers in the Victoria region as qualified as her. During the course of her working relationship with Stages, Breiland would not make certain decisions without consulting her and they both tended to operate the school through consensus - especially when dealing with parents of students - since it was basically a "people business". On the other hand, Ball-Watson was not involved in any aspect of financial or business matters pertaining to the school such as setting the fees or collecting them. She stated she regarded the teaching of ballet as a career and has stayed the course - despite inadequate levels of remuneration - and since her arrival at Stages has not worked elsewhere. Even when holding a workshop or teaching at a summer school program, her services were still provided to Stages. She was aware that teachers could advertise their services but if there was any connection with Stages, that had to be made plain. Ball-Watson instructed only in the discipline of ballet and wrote progress reports relating to students and Stages then provided them to the parents. On occasion, she would deal with concerns of a student or his or her parent(s) but it was usually handled by Breiland or the front office. The dates of recitals were tied to the availability of a suitable venue and the dates for examinations were set by the Royal Academy and not Stages. Breiland - technically - had to approve any extra rehearsal time but she almost always agreed with Ball-Watson's requests. She recognized that she was required to inform Breiland if she were unable to instruct one of her scheduled classes. Her payment was based on a print-out of teaching hours in accordance with the established schedule and the number of hours could vary from day to day - especially as examination time drew near - but that was considered by her to be normal within the ambit of the dance teachers' profession. Since she was not paid for any preparation time or for additional instruction to prepare students for examinations, the effect was to reduce the overall rate of pay per hour. She was responsible to pay her own membership fees to the Royal Academy but Stages reimbursed her for any long distance telephone calls concerning matters within the purview of the Academy as they related to the school. Ball-Watson stated she reported her income - from Stages - on the basis that she was a self-employed person but always felt as though she was an employee of the school - holding the title of Director of Ballet - rather than an independent contractor. In terms of deductibility of expenses relating to the production of income, she found little difference between the two different categories except that one did not require deductions for Canada Pension Plan or employment insurance. At an earlier stage in her professional career, she had also been the owner of a dance school.

[15]          At the conclusion of the evidence, counsel for Stages conceded that Donna Ball-Watson was an employee employed under a contract of service during the relevant period covered by the assessments. Counsel also agreed the decision of the Minister finding her to be engaged in both pensionable and insurable employment with Stages from January 1, 1999 to January 7, 2000 should be confirmed by the Court.

[16]          Counsel for the respondent conceded the following persons should be deleted from the assessment for 1997:

Kirstie Paterson

Tim Crofton

Paul Becker

Krista Rand

Morgan Saddington

Magda Wodja

Dana Dyck

[17]          Counsel for the respondent also conceded the following persons should be deleted from the assessment for 1998:

               

Cheryl Jameson

Magda Wodja

Angela Mousseau

Duncan Stewart

[18]          Counsel for the appellants submitted the persons remaining in the assessments for both years should be regarded as independent contractors in that they were providing services of a professional nature within the context of operating their own business. In counsel's view of the evidence, the generic assumptions of the Minister attempted to create an atmosphere marked by a substantial degree of control having been exercised by Stages - through Breiland - but this theory had not been supported by the testimony of several witnesses. Counsel submitted it is extremely difficult for the Minister to issue what is - in effect - a decision confirming a blanket ruling on insurability when the circumstances surrounding the working relationship varied from teacher to teacher.

[19]          Counsel for the respondent submitted the assumptions of the Minister were still fundamentally intact at the end of the day notwithstanding that certain observations, opinions or explanations had been given by various witnesses concerning some aspects of the working relationship. Counsel pointed out that the mere fact someone provided services for only a few days - here and there - does not transform that person into an independent contractor, especially in light of the new regime in place - since June 30, 1996 - where each hour of work is now eligible for inclusion in the calculations pertaining to entitlement for benefits pursuant to the Act and Regulations thereunder.

[20]          In light of the concessions made by both counsel at the conclusion of the evidence, I could have recited those at the beginning of these reasons and excluded the testimony of witnesses bearing on the status of these individuals. I resisted - with some difficulty - the temptation to cut to the chase in that regard because I found it helpful to examine the evidence as it unfolded and think it can assist in the difficult process of fine-tuning the measuring device that must be applied to the overall working relationship between each worker and Stages. I find it serves to focus on differences - sometimes subtle - which, when considered in total, can result in the finding of a different status for certain workers even though all of them would appear - at first blush - to be governed by similar circumstances.

[21]          In Wiebe Door Services Ltd. v. M.N.R. [1986] 2 C.T.C. 200, the Federal Court of Appeal approved subjecting the evidence to the following tests, with the admonition that the tests be regarded as a four-in-one test with emphasis on the combined force of the whole scheme of operations. The tests are:

                1. The control test

                2. Ownership of tools

                3. Chance of profit and risk of loss

                4. The integration test

Control:

[22]          Generally, there was not much control exercised over the various individuals involved in delivering instruction to students registered with Stages. That is usually the case when the worker is possessed of particular skills not shared by the payor. In the within appeals, Kim Breiland was a qualified dance teacher in jazz and tap but was not familiar with the requirements relating to some specific forms of ballet instruction. While the dance school operated through a benign consensus model, Breiland still had the ultimate authority over a variety of matters as they impacted upon the efficient operation of the school that she had founded. The requirement to obtain an approved replacement and to adhere to established schedules is not unusual within the context of a teaching institution or business. Certain individuals were subject to more control - or to the right of Stages to control their delivery of instruction - than others and I will deal with the workers individually.

[23]          Lia Biros: She was not present during the hearing and the only source of information I have concerning this worker was the testimony of Breiland. The Notice of Intervention filed by Biros stated that she had entered into a contract with Stages wherein it had been expressly agreed that the association would be one of contractor and independent contractor. The Minister's Reply to the Notice of Intervention merely denied that allegation and the assumptions of fact contained in the Reply to Notice of Appeal - 2000-4258(EI) - do not relate specifically to Biros. Indeed, the opposite is true. The Minister assumed - at paragraph 5(f) - that Stages provided the premises at which the programs were taught. That assumption is not correct since Biros taught at the Gordon Head Recreation Centre on Saturday afternoons through an arrangement between management of the Centre and Breiland. The assumptions concerning progress reports, curriculum, notifications to parents and many others had no relevance - whatsoever - to this particular worker and there is no indication any control was ever exercised over this individual nor is there any evidence the right to do so existed.

[24]          Bebe Eversfield: This individual was a highly skilled teacher who had owned her own dance school for many years. When she came to Stages - bringing many of her former students - she began to fulfill the role of the instructor in ballet, a discipline not previously offered at the school. As a person greatly admired by Breiland, Eversfield was able to arrange suitable working hours in accordance with her self-assessment as to her capabilities. She occupied the position later assumed - and expanded - by Donna Ball-Watson.

[25]          David Kitt-MacPherson was paid by Stages to direct a musical. The evidence was that he devised his own curriculum into 8 blocks so he could rehearse it in segments which could be assembled later and then included in the overall production which was held at the McPherson Playhouse. The assumptions contained in the Reply - referred to earlier - did not have much relevance to the working relationship between this worker and Stages and one does not know if his remuneration was based on an hourly rate or on achieving a certain result. Overall, there is no evidence that his work was controlled in any manner by Stages. Breiland testified that he owned his own production business and also worked at certain theatres in Victoria.

[26]          Donna Williams: This worker had other occupations and taught at other institutions. She was available to teach an afternoon class at Stages - after satisfying her other commitments - and used her own music and followed her own teaching methods while teaching the vocal portion of the song and dance class. Breiland taught the dance component and there is no evidence she exercised any control over Williams. Instead, she adapted her own teaching schedule while awaiting the arrival of Williams to finish the class with the vocal part of the instruction. She also was an accompanist at the summer ballet school.

[27]          Airlie Sturrock: This individual had been a student at Stages and taught a class at the Gordon Head Recreation Centre. The Centre advertised the class and collected the fees. Stages provided Sturrock as the instructor and then invoiced the Centre. Sturrock never taught a class at the Stages premises. There is no indicia of control concerning this person's delivery of services.

[28]          Jodi Sing: She had been working as a teacher at another dance studio in Victoria. The owner of that business sent her to Stages and her teaching services - for some period of time - were remunerated by Stages paying an invoice submitted by Sing's employer, the owner of the other studio. Later, Sing was paid directly by Stages but there is no evidence she ever ceased to be an employee of the other entity. Certainly, there is no indication she was subject to any control by Breiland on behalf of Stages.

[29]          Sandy Irving: In 1997, Stages paid this individual the sum of $330.00; $90.00 in January and the sum of $120.00 in February and March. She taught modern dance one day a week on Saturday afternoons from 1:00 to 3:00 p.m. and had various other sources of income from her occupation as a dancer and teacher. There is no evidence this worker was subject to any requirements to fit into the regular weekday pattern as might be the case with other teachers who were on the premises during the week.

[30]          Christie (Wilson) Hamar: This worker generated income from a variety of sources and regarded herself as a self-employed professional who had created a particular program and then convinced Breiland to offer it to students at the Gordon Head Recreation Centre. She also taught students at the studio in the Stages premises and was involved with observing the policies and procedures of the school as they related to the administrative aspects of delivering instruction to students. She would notify Breiland if a substitute was required and Breiland would rely on her judgment to find a suitable replacement. Hamar adhered to the policy - and contractual obligation - by informing Stages of any desired scheduling changes.

[31]          Kendra Walker: She taught a summer school ballet program organized by Stages but followed a totally different syllabus than the Royal Dance Academy. The 3-week course was intensive and was administered by Stages in terms of accepting enrollment and collecting the fees.

[32]          Gregory Filler: He was a working dancer on the cruise ships. In July, 1997, Filler was in Victoria and taught at Stages for two weeks before leaving for another gig. He was an experienced dancer and choreographer. There is no evidence to suggest that he was subject to any control by Breiland.

[33]          Craig Hempsted: He was an experienced dancer and performer, having appeared in musical productions, videos and movies as well as entertaining on cruise ships. When he was home in Sidney, British Columbia - 30 kilometers from Victoria - he would telephone Breiland and they would arrange for a workshop comprised of advanced students to be held and - in return for an agreed fee - he taught the students who were sometimes hurriedly enrolled by Stages. Other times, while teaching a regular class of advanced students, Breiland merely stepped aside when Hempsted arrived at the school and permitted him to teach the students. The staging of the class was solely dependent on Hempsted's availability with the clear understanding that, if he were to be called away to perform other work, he would leave immediately. He was regarded by Breiland as a guest lecturer or teacher and not as part of her operation.

Tools:

[34]          This test is not particularly significant since the main tool for a dance - or vocal - teacher or director is skill and experience. Some of the individuals utilized their own music and source materials, including teaching aids but the use of these items was well within the usual parameters recognized by the jurisprudence as being tools of a personal nature that would ordinarily be supplied by the worker as a matter of preference apart from any demands arising from the nature of the working relationship. Donna Williams - presumably - did not carry in her own piano each time she arrived at Stages. Therefore, this significant tool - owned by Stages - was utilized by her both during the regular classes and during the summer school when she worked with Kendra Walker.

Chance of profit and risk of loss

[35]          Overall, there was very little chance of profit and an even smaller risk of loss for most of the teachers. However, those individuals who had other clients or institutions at which they delivered instruction, had to choose between providing services to Stages rather than to others as part of the process of generating income. There were some expenses incurred that were not paid by Stages pertaining to the purchase of music, costumes or teaching material but the evidence does not establish this to have been significant. There was evidence that Stages handled the registration of students, the establishment of fees and the subsequent collection thereof which - in the event of partial default by some participants - did not affect the earlier agreed-upon amount paid to the teacher. Those teachers, who had other more lucrative sources of revenue, protected themselves from any reduction in potential income by advising Breiland - up front - that they would leave Vancouver Island (insofar as the ferry schedule and limited outbound airplane departures would permit) in the local equivalent of a New York minute should a better opportunity present itself during the brief period within which they had agreed to provide their services to Stages. In my view, the nature of the service has to be examined and there is not the same opportunity for profit nor any real risk of loss in those situations when a professional agrees to provide a service over a short term in return for a pre-arranged fee. This is certainly the case when the service provided is dependent on the application of personal skills to the required task, under circumstances where there is no significant expense attached to the supply of the service. A singer, dancer, musician or other performer is - due to the nature of the business - usually itinerant and will not be subject to ordinary fixed and variable costs - in the form of overhead - usually associated with an income-generating activity.

Integration

[36]          This test is one of the most difficult to apply. At page 206 of his judgment in Wiebe, supra, MacGuigan, J.A. stated:

"Of course, the organization test of Lord Denning and others produces entirely acceptable results when properly applied, that is, when the question of organization or integration is approached from the persona of the "employee" and not from that of the "employer," because it is always too easy from the superior perspective of the larger enterprise to assume that every contributing cause is so arranged purely for the convenience of the larger entity. We must keep in mind that it was with respect to the business of the employee that Lord Wright addressed the question "Whose business is it?"

Perhaps the best synthesis found in the authorities is that of Cooke, J. in Market Investigations, Ltd. v. Minister of Social Security, [1968] 3 All. E.R. 732 at 738-39:

The observations of Lord Wright, of Denning L.J., and of the judges of the Supreme Court in the U.S.A. suggest that the fundamental test to be applied is this: "Is the person who has engaged himself to perform these services performing them as a person in business on his own account?" If the answer to that question is "yes," then the contract is a contract for services. If the answer is "no" then the contract is a contract of service. No exhaustive list has been compiled and perhaps no exhaustive list can be compiled of considerations which are relevant in determining that question, nor can strict rules be laid down as to the relative weight which the various considerations should carry in particular cases. The most that can be said is that control will no doubt always have to be considered, although it can no longer be regarded as the sole determining factor; and that factors, which may be of importance, are such matters as whether the man performing the services provides his own equipment, whether he hires his own helpers, what degree of financial risk be taken, what degree of responsibility for investment and management he has, and whether and how far he has an opportunity of profiting from sound management in the performance of his task. The application of the general test may be easier in a case where the person who engages himself to perform the services does so in the course of an already established business of his own; but this factor is not decisive, and a person who engages himself to perform services for another may well be an independent contractor even though he has not entered into the contract in the course of an existing business carried on by him.

There is no escape for the trial judge, when confronted with such a problem, from carefully weighing all of the relevant factors, as outlined by Cooke, J."

[37]          In the within appeals, there are a variety of circumstances which were not addressed by the generic assumption of facts upon which the Minister apparently relied in making the assessments. For example, Stages paid David Kitt-MacPherson to direct a musical which was not performed at the dance school studio but at the McPherson Playhouse, a venue for live theatre in downtown Victoria. It is reasonable to assume that the last few rehearsals took place there. There is no other evidence concerning the rate or method of remuneration except for the sheet - Exhibit A-1 - which sets out that he earned between $150.00 and $280.00 per month during 1997    and 1998. The assumptions of the Minister - if they are meant to apply to this worker - are not helpful. It is apparent Kitt-MacPherson was not a dance teacher integrated into the regular teaching schedule at the Stages studio. There was no curriculum for him to follow except the one he devised for purposes of streamlining rehearsal procedures. He may have agreed to work for a fixed sum, payable in increments or through a system of advances. In the event the Minister wishes to obtain the benefit of assumptions of fact, then they should have some marginal - at least - application to the person affected by the decision or assessment. The worker - Kirstie Paterson - taught some classes in tap dance during September and October, 1997, earning a total of $262.50. The studio at Stages was used but the class had only three students and seems to have been arranged in order to accommodate Paterson's schedule since she had arrived from Toronto and was interested in teaching a certain class at a specified time of day. It is difficult to see her as part of the overall operation of Stages. Krista Rand assumed the teaching duties of Paterson, who had sustained an injury. Rand testified she had worked on cruise ships and was considered to be an independent contractor while carrying out that task. There was no evidence concerning the circumstance of those working relationships and maybe she would be considered an employee under Canadian law but that is not the point. She regarded herself as a self-employed professional, able to contract with others to provide her services - at a rate to be negotiated - in accordance with her own schedule. Jodi Sing had been working for another dance studio and - at some point - was loaned out to Stages and her remuneration was paid to the owner of the other studio. Later, Stages paid Sing directly but it is unclear whether she remained subject to the control of the owner of the other studio or whether she was ever integrated into the business operations of Stages. Sandy Irving earned the sum of $330.00 from Stages - in 1997 - during the period from January to March. She taught modern dance on Saturday afternoon and had other commitments. The evidence permits no conclusion on whether she was an employee at another school or if she taught dance on her own account to her own clients when not teaching at Stages. Jodi Sing appears to be the person shown on Exhibit A-1 as Renee Sing and - assuming that is correct - she earned the sum of $488.00 in 1998. Certainly, the assumptions of fact relied on by the Minister concerning the curriculum and progress reports and substitution approval seem not to have any application with respect to this worker. Christie (Wilson) Hamar created a particular dance program and brought the idea to Breiland. She taught at the Gordon head Recreation Centre and it was the Centre that organized the class, collected the fees and administered the program. The evidence is more consistent with Hamar and Stages being co-venturers in this particular project since it was obviously not part of the normal business of the dance studio. Hamar regarded herself as a teaching professional who taught at 10 schools during the period she was teaching at Stages. She invoiced those other clients at an hourly rate and charged travelling expenses, if needed. Airlie Sturrock taught only at the Recreation Centre and never at the studio. The Centre advertised the class and collected the fees. Gregory Filler and Craig Hempsted were dancers working outside of Canada on cruise ships, hotels, movies, videos and in musical productions on stage. Filler - during a break from other activities - taught a class during two weeks in July, 1997 for which he was paid the sum of $1,881.82. Hempsted taught an advanced class in November and December, 1997 and earned a total of $1,376.98. Breiland testified that in each instance she had come to an agreement with Filler and/or Hempsted on a suitable fee and she then proceeded to organize a workshop or - in one instance - merely stepped aside and allowed Hempsted - her former student - to teach the students in the advanced dance class. It is difficult to see how Hempsted would be integrated into the business of Stages under these circumstances any more than a guest conductor of an orchestra or a visiting professor or journalist becomes an employee of the resident symphony or university when conducting an evening of music or delivering a speech for a fixed fee. The speakers on the international circuit would be surprised to learn that, notwithstanding their former status of Prime Minister or President, the delivery of a speech - even at a school devoted to teaching the art of public speaking - would transform them - albeit briefly - into employees of the person or entity paying the fee. Again, very few of the assumptions of fact assist the Minister because the special projects created with the input of Filler and/or Hempsted were sometimes separate from the normal operation of the school and were organized quickly to take advantage of their presence in the Victoria area. Filler and Hempsted were passing on their knowledge only to advanced students and were often not involved in teaching classes which were part of the majority of the regular curriculum or schedule of Stages. Kendra Walker taught dance at the Royal Winnipeg Ballet but attended at Victoria for the purpose of teaching a summer school class - in July 1997 - organized by Stages. It is easier to regard her as being an integral component of Stages business operation since she performed no other services except teaching the classes in accordance with her knowledge of a particular style of dance. Moreover, the summer school was created and wholly administered by Stages and the activity was well within its usual course of business. Donna Williams taught vocal portions of song and dance at the Stages' studio and also worked the summer school program with Walker. As such, she was a person more fully absorbed into the mainstream business activities of Stages which included the structured, intense summer school session organized under circumstances making it apparent it was the business activity of Stages and not Walker and/or Williams who worked there as a pianist to accompany the dancers. The fact Williams had other income from different schools is not significant, per se, as many people - especially in the last 10 years - hold several part-time jobs or a combination of full-time and part-time employment. The relevant factor to be considered is whether - in providing her services to Stages - she did so within the context of a business being carried out on her own account. There is nothing in the evidence capable of supporting that proposition. Walker - a teacher at the Royal Winnipeg Ballet - although given a free hand in many respects, was still assisting in the delivery of a product - the summer school - that was the creation of Breiland and the Stages infrastructure. A perusal of the brochure - Exhibit A-7 - pertaining to Stages Third Annual Summer Ballet Intensive - August 23-September 3, 1999 - makes it clear the event was carried out as an integral part of the overall business structure of Stages. The parental medical authorization was granted to Stages in the event a child needed immediate medical attention. Registration and payment was made to Stages and the schedule was subject to the final approval of Breiland.

[38]          The persons who entered into written contracts with Stages were as follows:

Donna Ball-Watson - September 31 [sic] 1998 - Exhibit A-3

Christie (Wilson) Hamar - 05/09/98 - Exhibit A-4

Kirsten Odermatt - October 6, 1998 - Exhibit A-5

David MacPherson - September 22, 1998 - Exhibit A-6

[39]          In the case of Minister of National Revenue v. Emily Standing, 147 N.R. 238, Stone, J.A. at pages 239-240 stated:

"...There is no foundation in the case law for the proposition that such a relationship may exist merely because the parties choose to describe it to be so regardless of the surrounding circumstances when weighed in the light of the Wiebe Door test ..."

[40]          In any event, the contracts for some of the above persons were probably not in effect during 1997 or most of 1998, although there was evidence that Ball-Watson had signed a similar contract - in September of each year - since 1992. It is interesting to note that the language of the contracts reserves unto Stages a significant degree of control over matters which impinge directly upon the efficient operation of the school. In cases of this sort, one observes that it is a high wire-balancing act for payors who want to have the recipients of their cheques seen as independent contractors for certain purposes yet manifest a strong desire to superimpose certain conditions on the working relationship which would fit more comfortably into the mold of an employer/employee relationship. In the within appeals, the parties usually conducted themselves in accordance with the terms of the contract, although Breiland tended to operate the school through consensus, treating her fellow teachers with respect. The contracts are worth considering but in the overall process - taking into account the periods covered by the assessments - they are not particularly helpful in coming to a conclusion on the status of the affected workers.

[41]          Counsel for Stages conceded Ball-Watson was an employee of Stages during the relevant period covered by the assessments and during the period from January 1, 1999 to January 7, 2000. It seems to me there is very little difference between the working circumstances pertaining to Ball-Watson and those applicable to her predecessor, Bebe Eversfield. Ball-Watson assumed the role of Eversfield which was to be the person in charge of the ballet program offered to students at the school. Eversfield had operated her own dance school and came to see Breiland once her lease had expired. The evidence does not support a finding that - thereafter - Eversfield was functioning in any form of joint venture or partnership with Stages. Instead, her conduct was consistent with that of an employee and the evidence - including the assumptions of fact relied upon by the Minister - place her into the mainstream of the delivery of instruction at the studio on a regular basis, fully integrated into the teaching schedule during the school year. The accommodation - wherever possible - of a venerable and aging teacher within a schedule is not - without more - an indicia of entrepreneurship.

[42]          In the case of Charbonneau v. Canada(Minister of National Revenue - M.N.R) [1996] F.C.J. No. 1337, the Federal Court of Appeal dealt with the issue whether or not a log skidder was an employee or independent contractor. The judgment of the Court was delivered by Décary, J.A. who stated at page 1:

                "Contract of employment or contract of enterprise? This, once again, is the question that arises in this case, the issue in which is whether the respondent, the owner and operator of a skidder, was engaged in insurable employment for the purposes of the application of paragraph 3(1)(a) of the Unemployment Insurance Act.

                Two preliminary observations must be made.

                The tests laid down by this Court in Wiebe Door Services Ltd. v. M.N.R. - on the one hand, the degree of control, the ownership of the tools of work, the chance of profit and risk of loss, and on the other, integration - are not the ingredients of a magic formula. They are guidelines which it will generally be useful to consider, but not to the point of jeopardizing the ultimate objective of the exercise, which is to determine the overall relationship between the parties. The issue is always, once it has been determined that there is a genuine contract, whether there is a relationship of subordination between the parties such that there is a contract of employment (art. 2085 of the Civil Code of Québec) or, whether there is not, rather, such a degree of autonomy that there is a contract of enterprise or for services (art. 2098 of the Code). In other words, we must not pay so much attention to the trees that we lose sight of the forest - a particularly apt image in this case. The parts must give way to the whole.

                Moreover, while the determination of the legal nature of the contractual relationship will turn on the facts of each case, nonetheless in cases that are substantially the same on the facts the corresponding judgments should be substantially the same in law. As well, when this Court has already ruled as to the nature of a certain type of contract, there is no need thereafter to repeat the exercise in its entirety: unless there are genuinely significant differences in the facts, the Minister and the Tax Court of Canada should not disregard the solution adopted by this Court.

[43]          I heard the case of Gastown Actor's Studio Ltd. v. Canada (Minister of National Revenue - M.N.R.) [2000] T.C.J. No. 126. The appeals in that instance involved certain actors who also worked as teachers at the Gastown studio while generating income as working actors. On the matter of integration - at p. 8 - I commented, as follows:

" This is probably the most difficult test to apply. Certainly, without teachers - as a group - Gastown cannot offer courses of instruction in accordance with the curriculum advertised to interested parties. From the standpoint of the individual workers, the method employed by Gastown to permit the instructors to locate and pay other qualified persons - without the knowledge or input of Gastown management - created a constant source of instruction which could be delivered to the students by means of the co-operative organism with its interchangeable components. While the instructors could carry out private instruction - often on Gastown premises - and be paid for their efforts, when they were teaching students enrolled in the actor's studio, it is difficult to see them as carrying on business on their own account when the establishment in which they worked was the creation of Gastown and functioned as a recognized post-secondary educational institution in accordance with provincial legislation. It was a school of instruction recognized by various levels of government and was permitted to issue a Certificate upon successful completion of a course of full-time study. The students were eligible to obtain student loans through the appropriate mechanism. Without Gastown and its premises, the instructors could have generated revenue from private teaching and coaching and from acting or in the course of providing other services to the film and television industry. The arrangement between Gastown and the instructors was mutually beneficial and Counsel for Gastown urged me to find that it was in the nature of a joint venture. However, Gastown had the administrative infrastructure, established the curriculum, owned the premises, and had carried out an advertising program which led to students being enrolled in their institution. All administrative aspects relating to setting of tuition, collection of fees and issuing appropriate refunds in accordance with government regulations were carried out by Gastown. Once the students had been assembled ready to study in a variety of different classes, the missing component of instructional capability was then provided by the group of instructors as it existed from time to time. In the case of Widdows, o/a Golden Ears Entertainment and M.N.R., unreported, - 98-486(UI) - I was dealing with an appeal involving a music school - combined with a retail store - and the appellant there had regarded his music teachers as independent contractors. At p. 8 - paragraph 14 - of the judgment I commented:

"In terms of integration, there is no doubt the business being carried on was the business of the appellant operating as a sole proprietor. When a student or a parent of a child wanted music lessons, all arrangements to that end were made with the appellant or his school administrator. The hostility surrounding the termination of the working relationship of the appellant and the worker which had endured for more than 7 years was due largely to the apprehension of the worker that the appellant was attempting to take with her certain students as though they were her students and not individuals who were bound by contract to his business operating as Golden Ears Music School. The teaching of lessons was carried out within the same premises as the retail store and the selling of instruments and music supplies constituted the overall business of the appellant and he integrated these revenue-producing components into the total structure. It would be completely illogical to regard the teaching of a student by the worker under the circumstances revealed by the evidence as the furtherance of Ferrari's own business in a school bearing the name of the appellant's sole proprietorship in premises leased by him in a commercial centre when all financial aspects of the teacher-student relationship were conducted directly with the appellant. There was a lot more to the music instruction business than what transpired in a studio during a half-hour session although it is clear the instruction was an integral part of the revenue-producing component of the business which relied on charging fees to students. The school administrator was not engaged to merely co-ordinate activities of a dozen independent contractors who were retained to provide music lessons each within the context of a separately owned business. Again, one must look at the overall nature of the business organization operated by the appellant and the interplay between that operation and the services provided by the worker."

[44]          In my opinion, a significant difference between the situation in Gastown and in the within appeals is the requirement for Gastown Studio to have obtained accreditation through a mechanism established by provincial legislation so that it was the only entity that could permit production of revenue in that venue, utilizing that business infrastructure. In the instant case, teachers were instructing at other venues in a cooperative form of joint project or on their own account without any need to have authorization flow to them from Stages. In the Gastown case, all the teachers committed to a particular block of time during which they agreed to teach a specific subject as advertised in the curriculum.

[45]          The use of a generic set of assumptions is not helpful. The Minister should do what I was forced to do and that is to examine all of the circumstances of the various workers and - at least - attempt to place them into categories where the similarities are substantial. I appreciate the process utilized by the Minister is far from adequate in terms of obtaining a full picture of the situation in comparison to the ability of a judge to comprehend the nuances of a working relationship after hearing evidence and examining documents during a two-day appeal hearing but there is still the opportunity for the Minister to do better when faced with a mixed bag such as in the within appeals. A payroll audit, per se, will only reveal recipients of payments by the business entity, as recorded in the books and records under various categories. One cannot merely include a person into an assessment on that basis alone.

[46]          In the case of Tracey L. Johnson v. Her Majesty the Queen, unreported, 1999-4986(IT)I, - at p. 6 - Bowman, A.C.J. T.C.C. stated:

                "Moreover, pleaded assumptions which demonstrate, as they often do, that the Minister has recklessly and mindlessly pleaded "assumptions" that bear no relation to the facts form no basis on which to defend an assessment. This court will accord to boilerplate the respect and attention that it deserves."

[47]          It is interesting to reflect on the working circumstances of those individuals conceded by counsel for the respondent as appropriate persons to be excluded from the application of the assessments issued by the Minister for 1997 and 1998. The only overarching distinction between that group and certain remaining persons seems to me to be rooted in the amount of money earned. The fact that Tim Crofton earned the grand sum of $160.00 - during 1997 - while others such as Becker, Rand, Wodja and Dick earned $72.00, $255.00, $37.50 and $300.00, respectively cannot be determinative of their status merely because they earned less than Filler, Hempsted, Hamar, Odermatt and others who seemed to have provided their services under similar circumstances.

[48]          In the within appeals, the complexity of the circumstances and the variations in the working relationships causes one to appreciate the admonition issued by the Court in Wiebe, supra, to regard the tests as a four-in-one. This is not an easy matter to decide and to the reader the distinctions may be slight in terms of the reasons stated as the basis for finding that certain workers should be excluded from the assessments while others apparently performing - more or less - a similar service remain within their ambit. Any student of this particular field of jurisprudence will soon become aware that - on occasion - small differences can accumulate, leading to a fuller sense of a working relationship which may then result in a declaration as to the status of a particular service provider which is opposite to the one assigned to a fellow worker.

[49]          Taking into account the findings of fact, having examined the evidence and applying the results of that process to the relevant jurisprudence, I am now prepared to decide this case.

[50]          In my view, in addition to Donna Ball-Watson, the following persons were employees of Stages during 1997:

Bebe Eversfield

Donna Williams

Kendra Walker

[51]          With regard to the assessment for 1998, in addition to Donna Ball-Watson, I find the following persons to have been employees of Stages:

Donna Williams

Kendra Walker

[52]          The decision of the Minister - dated September 14, 2000 - found Donna Ball-Watson to have been an employee of Stages, engaged in both insurable and pensionable employment under a contract of service, for the period January 1, 1999 to January 7, 2000. The evidence confirms this decision was correctly made and counsel for Stages conceded the point. Further, appeals 2000-4255(EI) and 2000-4256(CPP) - by Stages - are hereby dismissed as is appeal 2000-4327(EI) filed by Donna Williams. It follows that the appeal - 2000-4257(CPP) by Stages and appeal - 2000-4328(CPP) by Williams - will also be dismissed.

[53]          The appeal of Christie (Wilson) Hamar - 2000-4593(EI) - is allowed and the decision of the Minister - dated September 27, 2000 - confirming the assessments issued to Stages for 1997 and 1998 insofar as it pertained to her - is hereby varied to find:

Christie (Wilson) Hamar was not an employee performing services under a contract of service with Stages Performing Arts School Ltd. during 1997 and 1998.

[54]          The appeal of Kirsten Odermatt - 2000-4572(EI) is allowed and the decision of the Minister dated September 27, 2000 - confirming the assessments issued to Stages for 1997 and 1998 insofar as it pertained to her - is hereby varied to find:

Kirsten Odermatt was not an employee performing services under a contract of service with Stages Performing Arts School Ltd., during 1997 and 1998.

[55]          The appeal - 2000-4258(EI) by Stages is allowed and the decision of the Minister - dated September 27, 2000 - confirming assessments issued to Stages for 1997 and 1998 is hereby varied to find:

1997: The following persons were not employees performing services under a contract of service with Stages and therefore must be deleted from the assessment issued to Stages Performing Arts School Ltd.

Lia Biros

Kirstie Paterson

David Kitt-MacPherson

Tim Crofton

Paul Becker

Kirsten Odermatt

Krista Rand

Airlie Sturrock

Morgan Saddington

Jodi Sing

Sandy Irving

Magda Wodja

Dana Dyck

Christie (Wilson) Hamar

Gregory Filler

Craig Hempsted

[56]          Usually, I would not list the persons in relation to whom the assessment was confirmed but in this instance it is probably appropriate in view of the number of people involved and the surprising similarity in names. The 1997 assessment of the Minister - as confirmed with respect to the following persons by the decision dated September 27, 2000 - will continue to apply to the following individuals:

Donna Ball-Watson

Bebe Eversfield

Donna Williams

Kendra Walker

1998: The following persons were not employees performing services under a contract of service with Stages and therefore must be deleted from the assessment issued to Stages Performing Arts School Ltd.:

Lia Biros

David Kitt-MacPherson

Kirsten Odermatt

Renee (Jodi) Sing

Cheryl Jameson

Magda Wodja

Angela Mousseau

Duncan Stewart

Christie Wilson

Karlie Wilson

[57]          Again, following the procedure referred to above, the 1998 assessment - as it was confirmed by the Minister with respect to the following persons - will continue to apply to the following individuals:

Donna Ball-Watson

Donna Williams

Kendra Walker

[58]          As agreed at the outset by both counsel, the various appeals filed pursuant to the Canada Pension Plan will be governed by these reasons and the dispositions contained therein and - where an appeal was allowed - the Minister will vary the relevant decision, issued pursuant to the Plan, in order to conform with this judgment.

Signed at Sidney, British Columbia, this 4th day of June 2001.

"D.W. Rowe"

D.J.T.C.C.

COURT FILE NO.:                                                 2000-4255(EI)

STYLE OF CAUSE:                                               Stages Performing Arts School Ltd. and                                                                                                          M.N.R.

PLACE OF HEARING:                                         Victoria, British Columbia

DATE OF HEARING:                                           March 13 and 14, 2001

REASONS FOR JUDGMENT BY:      The Honourable Deputy Judge D.W. Rowe

DATE OF JUDGMENT:                                       June 4, 2001

APPEARANCES:

Counsel for the Appellant: George Jones

Counsel for the Respondent:              Victor Caux

COUNSEL OF RECORD:

For the Appellant:                                                

Name:                                George Jones

Firm:                  Jones Emery et al.

                                          Victoria, British Columbia

For the Respondent:                             Morris Rosenberg

                                                                                Deputy Attorney General of Canada

                                                                                                Ottawa, CanadaCOURT FILE NO.:                                     2000-4256(CPP)

STYLE OF CAUSE:                                               Stages Performing Arts School Ltd. and                                                                                                          M.N.R.

PLACE OF HEARING:                                         Victoria, British Columbia

DATE OF HEARING:                                           March 13 and 14, 2001

REASONS FOR JUDGMENT BY:      The Honourable Deputy Judge D.W. Rowe

DATE OF JUDGMENT:                                       June 4, 2001

APPEARANCES:

Counsel for the Appellant: George Jones

Counsel for the Respondent:              Victor Caux

COUNSEL OF RECORD:

For the Appellant:                                                

Name:                                George Jones

Firm:                  Jones Emery et al.

                                          Victoria, British Columbia

For the Respondent:                             Morris Rosenberg

                                                                                Deputy Attorney General of Canada

                                                                                                Ottawa, CanadaCOURT FILE NO.:                                     2000-4257(CPP)

STYLE OF CAUSE:                                               Stages Performing Arts School Ltd. and                                                                                                          M.N.R. and Evangelia (a.k.a.) Lia Biros

PLACE OF HEARING:                                         Victoria, British Columbia

DATE OF HEARING:                                           March 13 and 14, 2001

REASONS FOR JUDGMENT BY:      The Honourable Deputy Judge D.W. Rowe

DATE OF JUDGMENT:                                       June 4, 2001

APPEARANCES:

Counsel for the Appellant: George Jones

Counsel for the Respondent:              Victor Caux

Counsel for the Intervenor:                 George Jones

COUNSEL OF RECORD:

For the Appellant:                                                

                                                Name:                      George Jones

                                                Firm:                                        Jones Emery et al.

                                          Victoria, B.C.

                For the Intervenor:

                                                Name:                      George Jones

                                                Firm:                                        Jones Emery et al.

                                                                                                Victoria, British Columbia

For the Respondent:                            

                                                                                Morris Rosenberg

                                                                                Deputy Attorney General of Canada

                                                                                                Ottawa, CanadaCOURT FILE NO.:                                     2000-4258(EI)

STYLE OF CAUSE:                                               Stages Performing Arts School Ltd. and                                                                                                          M.N.R. and Evangelia (a.k.a.) Lia Biros

PLACE OF HEARING:                                         Victoria, British Columbia

DATE OF HEARING:                                           March 13 and 14, 2001

REASONS FOR JUDGMENT BY:      The Honourable Deputy Judge D.W. Rowe

DATE OF JUDGMENT:                                       June 4, 2001

APPEARANCES:

Counsel for the Appellant: George Jones

Counsel for the Respondent:              Victor Caux

Counsel for the Intervenor:                 George Jones

COUNSEL OF RECORD:

For the Appellant:                                                

                                                Name:                      George Jones

                                                Firm:                                        Jones Emery et al.

                                          Victoria, B.C.

                For the Intervenor:

                                                Name:                      George Jones

                                                Firm:                                        Jones Emery et al.

                                                                                                Victoria, British Columbia

For the Respondent:

                                                                                Morris Rosenberg

                                                                                Deputy Attorney General of Canada

                                                                                                Ottawa, CanadaCOURT FILE NO.:                                     2000-4327(EI)

STYLE OF CAUSE:                                               Donna Williams and M.N.R.

PLACE OF HEARING:                                         Victoria, British Columbia

DATE OF HEARING:                                           March 13 and 14, 2001

REASONS FOR JUDGMENT BY:      The Honourable Deputy Judge D.W. Rowe

DATE OF JUDGMENT:                                       June 4, 2001

APPEARANCES:

Counsel for the Appellant: George Jones

Counsel for the Respondent:              Victor Caux

COUNSEL OF RECORD:

For the Appellant:                                                

Name:                                George Jones

Firm:                  Jones Emery et al.

                                          Victoria, British Columbia

For the Respondent:                             Morris Rosenberg

                                                                                Deputy Attorney General of Canada

                                                                                                Ottawa, CanadaCOURT FILE NO.:                                     2000-4328(CPP)

STYLE OF CAUSE:                                               Donna Williams and M.N.R.

PLACE OF HEARING:                                         Victoria, British Columbia

DATE OF HEARING:                                           March 13 and 14, 2001

REASONS FOR JUDGMENT BY:      The Honourable Deputy Judge D.W. Rowe

DATE OF JUDGMENT:                                       June 4, 2001

APPEARANCES:

Counsel for the Appellant: George Jones

Counsel for the Respondent:              Victor Caux

COUNSEL OF RECORD:

For the Appellant:                                                

Name:                                George Jones

Firm:                  Jones Emery et al.

                                          Victoria, British Columbia

For the Respondent:                             Morris Rosenberg

                                                                                Deputy Attorney General of Canada

                                                                                                Ottawa, CanadaCOURT FILE NO.:                                     2000-4572(EI)

STYLE OF CAUSE:                                               Kirsten J. Odermatt and M.N.R.

PLACE OF HEARING:                                         Victoria, British Columbia

DATE OF HEARING:                                           March 13 and 14, 2001

REASONS FOR JUDGMENT BY:      The Honourable Deputy Judge D.W. Rowe

DATE OF JUDGMENT:                                       June 4, 2001

APPEARANCES:

Counsel for the Appellant: George Jones

Counsel for the Respondent:              Victor Caux

COUNSEL OF RECORD:

For the Appellant:                                                

Name:                                George Jones

Firm:                  Jones Emery et al.

                                          Victoria, British Columbia

For the Respondent:                             Morris Rosenberg

                                                                                Deputy Attorney General of Canada

                                                                                                Ottawa, CanadaCOURT FILE NO.:                                     2000-4573(CPP)

STYLE OF CAUSE:                                               Kirsten J. Odermatt and M.N.R.

PLACE OF HEARING:                                         Victoria, British Columbia

DATE OF HEARING:                                           March 13 and 14, 2001

REASONS FOR JUDGMENT BY:      The Honourable Deputy Judge D.W. Rowe

DATE OF JUDGMENT:                                       June 4, 2001

APPEARANCES:

Counsel for the Appellant: George Jones

Counsel for the Respondent:              Victor Caux

COUNSEL OF RECORD:

For the Appellant:                                                

Name:                                George Jones

Firm:                  Jones Emery et al.

                                          Victoria, British Columbia

For the Respondent:                             Morris Rosenberg

                                                                                Deputy Attorney General of Canada

                                                                                                Ottawa, CanadaCOURT FILE NO.:                                     2000-4593(EI)

STYLE OF CAUSE:                                               Christie D. Hamar and M.N.R.

PLACE OF HEARING:                                         Victoria, British Columbia

DATE OF HEARING:                                           March 13 and 14, 2001

REASONS FOR JUDGMENT BY:      The Honourable Deputy Judge D.W. Rowe

DATE OF JUDGMENT:                                       June 4, 2001

APPEARANCES:

Counsel for the Appellant: George Jones

Counsel for the Respondent:              Victor Caux

COUNSEL OF RECORD:

For the Appellant:                                                

Name:                                George Jones

Firm:                  Jones Emery et al.

                                          Victoria, British Columbia

For the Respondent:                             Morris Rosenberg

                                                                                Deputy Attorney General of Canada

                                                                                                Ottawa, CanadaCOURT FILE NO.:                                     2000-4594(CPP)

STYLE OF CAUSE:                                               Christie D. Hamar and M.N.R.

PLACE OF HEARING:                                         Victoria, British Columbia

DATE OF HEARING:                                           March 13 and 14, 2001

REASONS FOR JUDGMENT BY:      The Honourable Deputy Judge D.W. Rowe

DATE OF JUDGMENT:                                       June 4, 2001

APPEARANCES:

Counsel for the Appellant: George Jones

Counsel for the Respondent:              Victor Caux

COUNSEL OF RECORD:

For the Appellant:                                                

Name:                                George Jones

Firm:                  Jones Emery et al.

                                          Victoria, British Columbia

For the Respondent:                             Morris Rosenberg

                                                                                Deputy Attorney General of Canada

                                                                                                Ottawa, Canada

2000-4255(EI)

BETWEEN:

STAGES PERFORMING ARTS SCHOOL LTD.,

Appellant,

and

THE MINISTER OF NATIONAL REVENUE,

Respondent.

Appeal heard on common evidence with the appeals of Stages Performing Arts School Ltd. (2000-4256(CPP), 2000-4257(CPP)) and 2000-4258(EI)), Donna Williams (2000-4327(EI) and 2000-4328(CPP)), Kirsten J. Odermatt (2000-4572(EI) and 2000-4573(CPP)) and Christie D. Hamar (2000-4593(EI) and 2000-4594(CPP)) on March 13 and 14, 2001 at Victoria, British Columbia, by

the Honourable Deputy Judge D.W. Rowe

Appearances

Counsel for the Appellant:                    George Jones

Counsel for the Respondent:                Victor Caux

JUDGMENT

          The appeal is dismissed and the decision of the Minister is confirmed in accordance with the attached Reasons for Judgment.

Signed at Sidney, British Columbia, this 4th day of June 2001.

"D.W. Rowe"

D.J.T.C.C.

2000-4256(CPP)

BETWEEN:

STAGES PERFORMING ARTS SCHOOL LTD.,

Appellant,

and

THE MINISTER OF NATIONAL REVENUE,

Respondent.

Appeal heard on common evidence with the appeals of Stages Performing Arts School Ltd. (2000-4255(EI), 2000-4257(CPP)) and 2000-4258(EI)), Donna Williams (2000-4327(EI) and 2000-4328(CPP)), Kirsten J. Odermatt (2000-4572(EI) and 2000-4573(CPP)) and Christie D. Hamar (2000-4593(EI) and 2000-4594(CPP)) on March 13 and 14, 2001 at Victoria, British Columbia, by

the Honourable Deputy Judge D.W. Rowe

Appearances

Counsel for the Appellant:                    George Jones

Counsel for the Respondent:                Victor Caux

JUDGMENT

          The appeal is dismissed and the decision of the Minister is confirmed in accordance with the attached Reasons for Judgment.

Signed at Sidney, British Columbia, this 4th day of June 2001.

"D.W. Rowe"

D.J.T.C.C.

2000-4257(CPP)

BETWEEN:

STAGES PERFORMING ARTS SCHOOL LTD.,

Appellant,

and

THE MINISTER OF NATIONAL REVENUE,

Respondent,

and

EVANGELIA (a.k.a.) LIA BIROS,

Intervenor.

Appeal heard on common evidence with the appeals of Stages Performing Arts School Ltd. (2000-4255(EI), 2000-4256(CPP) and 2000-4258(EI)), Donna Williams (2000-4327(EI) and 2000-4328(CPP)), Kirsten J. Odermatt (2000-4572(EI) and 2000-4573(CPP)) and Christie D. Hamar (2000-4593(EI) and 2000-4594(CPP)) on March 13 and 14, 2001 at Victoria, British Columbia, by

the Honourable Deputy Judge D.W. Rowe

Appearances

Counsel for the Appellant:                    George Jones

Counsel for the Respondent:                Victor Caux

Counsel for the Intervenor:                   George Jones

JUDGMENT

          The appeal is allowed and the decision of the Minister is varied in accordance with the attached Reasons for Judgment.

Signed at Sidney, British Columbia, this 4th day of June 2001.

"D.W. Rowe"

D.J.T.C.C.

2000-4258(EI)

BETWEEN:

STAGES PERFORMING ARTS SCHOOL LTD.,

Appellant,

and

THE MINISTER OF NATIONAL REVENUE,

Respondent,

and

EVANGELIA (a.k.a.) LIA BIROS,

Intervenor.

Appeal heard on common evidence with the appeals of Stages Performing Arts School Ltd. (2000-4255(EI), (2000-4256(CPP) and 2000-4257(CPP)), Donna Williams (2000-4327(EI) and 2000-4328(CPP)), Kirsten J. Odermatt (2000-4572(EI) and 2000-4573(CPP)) and Christie D. Hamar (2000-4593(EI) and 2000-4594(CPP)) on March 13 and 14, 2001 at Victoria, British Columbia, by

the Honourable Deputy Judge D.W. Rowe

Appearances

Counsel for the Appellant:                    George Jones

Counsel for the Respondent:                Victor Caux

Counsel for the Intervenor:                   George Jones

JUDGMENT

          The appeal is allowed and the decision of the Minister is varied in accordance with the attached Reasons for Judgment.

Signed at Sidney, British Columbia, this 4th day of June 2001.

"D.W. Rowe"

D.J.T.C.C.

2000-4327(EI)

BETWEEN:

DONNA WILLIAMS,

Appellant,

and

THE MINISTER OF NATIONAL REVENUE,

Respondent.

Appeal heard on common evidence with the appeals of Stages Performing Arts School Ltd. (2000-4255(EI), 2000-4256(CPP), 2000-4258(EI) and 2000-4257(CPP)), Donna Williams (2000-4328(CPP)), Kirsten J. Odermatt (2000-4572(EI) and 2000-4573(CPP)) and Christie D. Hamar (2000-4593(EI) and 2000-4594(CPP)) on March 13 and 14, 2001 at Victoria, British Columbia, by

the Honourable Deputy Judge D.W. Rowe

Appearances

Counsel for the Appellant:                    George Jones

Counsel for the Respondent:                Victor Caux

JUDGMENT

          The appeal is dismissed and the decision of the Minister is confirmed in accordance with the attached Reasons for Judgment.

Signed at Sidney, British Columbia, this 4th day of June 2001.

"D.W. Rowe"

D.J.T.C.C.

2000-4328(CPP)

BETWEEN:

DONNA WILLIAMS,

Appellant,

and

THE MINISTER OF NATIONAL REVENUE,

Respondent.

Appeal heard on common evidence with the appeals of Stages Performing Arts School Ltd. (2000-4255(EI), 2000-4256(CPP), 2000-4258(EI) and 2000-4257(CPP)), Donna Williams (2000-4327(EI)), Kirsten J. Odermatt (2000-4572(EI) and 2000-4573(CPP)) and Christie D. Hamar (2000-4593(EI) and 2000-4594(CPP)) on March 13 and 14, 2001 at Victoria, British Columbia, by

the Honourable Deputy Judge D.W. Rowe

Appearances

Counsel for the Appellant:                    George Jones

Counsel for the Respondent:                Victor Caux

JUDGMENT

          The appeal is dismissed and the decision of the Minister is confirmed in accordance with the attached Reasons for Judgment.

Signed at Sidney, British Columbia, this 4th day of June 2001.

"D.W. Rowe"

D.J.T.C.C.

2000-4572(EI)

BETWEEN:

KIRSTEN J. ODERMATT,

Appellant,

and

THE MINISTER OF NATIONAL REVENUE,

Respondent.

Appeal heard on common evidence with the appeals of Stages Performing Arts School Ltd. (2000-4255(EI), 2000-4256(CPP), 2000-4258(EI) and 2000-4257(CPP)), Donna Williams (2000-4327(EI) and 2000-4328(CPP)), Kirsten J. Odermatt 2000-4573(CPP)) and Christie D. Hamar (2000-4593(EI) and 2000-4594(CPP)) on March 13 and 14, 2001 at Victoria, British Columbia, by

the Honourable Deputy Judge D.W. Rowe

Appearances

Counsel for the Appellant:                    George Jones

Counsel for the Respondent:                Victor Caux

JUDGMENT

          The appeal is allowed and the decision of the Minister is varied in accordance with the attached Reasons for Judgment.

Signed at Sidney, British Columbia, this 4th day of June 2001.

"D.W. Rowe"

D.J.T.C.C.

2000-4573(CPP)

BETWEEN:

KIRSTEN J. ODERMATT,

Appellant,

and

THE MINISTER OF NATIONAL REVENUE,

Respondent.

Appeal heard on common evidence with the appeals of Stages Performing Arts School Ltd. (2000-4255(EI), 2000-4256(CPP), 2000-4258(EI) and 2000-4257(CPP)), Donna Williams (2000-4327(EI) and 2000-4328(CPP)), Kirsten J. Odermatt 2000-4572(EI)) and Christie D. Hamar (2000-4593(EI) and 2000-4594(CPP)) on March 13 and 14, 2001 at Victoria, British Columbia, by

the Honourable Deputy Judge D.W. Rowe

Appearances

Counsel for the Appellant:                    George Jones

Counsel for the Respondent:                Victor Caux

JUDGMENT

          The appeal is allowed and the decision of the Minister is varied in accordance with the attached Reasons for Judgment.

Signed at Sidney, British Columbia, this 4th day of June 2001.

"D.W. Rowe"

D.J.T.C.C.

2000-4593(EI)

BETWEEN:

CHRISTIE D. HAMAR,

Appellant,

and

THE MINISTER OF NATIONAL REVENUE,

Respondent.

Appeal heard on common evidence with the appeals of Stages Performing Arts School Ltd. (2000-4255(EI), 2000-4256(CPP), 2000-4258(EI) and 2000-4257(CPP)), Donna Williams (2000-4327(EI)) and 2000-4328(CPP)), Kirsten J. Odermatt (2000-4572(EI) and 2000-4573(CPP)) and Christie D. Hamar (2000-4594(CPP)) on March 13 and 14, 2001 at Victoria, British Columbia, by

the Honourable Deputy Judge D.W. Rowe

Appearances

Counsel for the Appellant:                    George Jones

Counsel for the Respondent:                Victor Caux

JUDGMENT

          The appeal is allowed and the decision of the Minister is varied in accordance with the attached Reasons for Judgment.

Signed at Sidney, British Columbia, this 4th day of June 2001.

"D.W. Rowe"

D.J.T.C.C.

2000-4594(CPP)

BETWEEN:

CHRISTIE D. HAMAR,

Appellant,

and

THE MINISTER OF NATIONAL REVENUE,

Respondent.

Appeal heard on common evidence with the appeals of Stages Performing Arts School Ltd. (2000-4255(EI), 2000-4256(CPP), 2000-4258(EI) and 2000-4257(CPP)), Donna Williams (2000-4327(EI) and 2000-4328(CPP)), Kirsten J. Odermatt (2000-4572(EI)) and 2000-4573(CPP)) and Christie D. Hamar (2000-4593(EI)) on March 13 and 14, 2001 at Victoria, British Columbia, by

the Honourable Deputy Judge D.W. Rowe

Appearances

Counsel for the Appellant:                    George Jones

Counsel for the Respondent:                Victor Caux

JUDGMENT

          The appeal is allowed and the decision of the Minister is varied in accordance with the attached Reasons for Judgment.

Signed at Sidney, British Columbia, this 4th day of June 2001.

"D.W. Rowe"

D.J.T.C.C.