Buddy the Elf says the best way to spread Christmas cheer is singing loud for all to hear. This blog shows what other lessons employers can learn from Buddy and the movie, Elf.
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Workers vs. Employees – Classifying Individuals Under the Employer Health Tax Act
In Azur Human Resources Ltd. v. The Minister of Revenue, the Ontario Superior Court considered how workers affiliated with temporary placement agencies ought to be classified, not for the purposes of labour and employment legislation, but for tax purposes under the Employer Health Tax Act (the “EHTA”).