[e-drive] EQUIFLASH [FEDERAL COURT OF APPEAL RULES ON ROYAL WINNIPEG BALLET DECISION]

[caea-l at list.web.net]

-----------------------------
INDEPENDENT CONTRACTOR STATUS UPHELD BY COURT
-----------------------------

In a decision rendered March 2, the Federal Court of Appeal upheld the independent contractor status of dancers at the Royal Winnipeg Ballet. The Court overturned a previous decision by the Tax Court of Canada that found dancers at the ballet to be employees. 

This news marks a turning point in the Canadian performing arts community's struggle for fair, coherent and consistent tax treatment of artists.

In direct opposition to the Tax Court's finding, the Federal Court of Appeal found the intention of the parties to enter into an independent contractor relationship to be a compelling factor that should not have been overlooked by the Court. Additionally, the ruling reversed the Tax Court's finding that performers, working in the same company with the same working conditions could be found to be an employee in one case and self-employed in another. The Court of Appeal found that in near-identical working situations, all artists must be found to have the same tax status as independent contractors when similarly engaged. 

The appeal of the Tax Court of Canada's decision was in progress for over eighteen months with the support of a coalition of arts groups including The Stratford Festival, National Ballet of Canada, Canadian Stage, Canadian Opera Company, The Toronto Symphony and Mirvish Productions. 

Copies of the decision are now linked to EQUITYONLINE at www.caea.com.

-----------------------------
Canadian Actors' Equity Association
44 Victoria St., 12th floor
Toronto, ON  M5C 3C4
416-867-9165
communications at caea.com