Simon Stevens Is a High School History Teacher

question 6

Essay

Simon Stevens is a high school history teacher. Simon is a national expert in ancient Mayan ruins.
In July of 20x1, he was hired by the local university to teach an elective course in ancient Mayan
history. Simon then conducted a field trip of the ruins in Guatemala with some of the local students from July 27th to August 7th. He recruited another local expert to teach his last class that fell during dates of the trip.

Simon earned $55,000 from his teaching job. He negotiated a contract price of $5,000 to teach the un elective and $7,000 to conduct the tour. The university provided Simon with office space during the July. He used his laptop computer to prepare his lectures and the tour material. Additionally, Simon used his extensive collection of books to prepare his notes. He was not provided any benefits or
insurance by the university. Simon was paid on July 31st and August 31st.

Simon is not sure how to prepare his tax return. He has a number of expenses from his university job wants to know if he can use them to reduce his taxes payable.

Required:

Determine the tax treatment of Simon's income for 20x1. Apply the four tests within the guidelines u courts to determine whether a taxpayer is an employee or an independent contractor.
Answer: Based on the facts of Laura J. Foley (Appellant) v. Her Majesty the Queen (Respondent), 2006 2281)

Control test:

Arguments for Employee: The university sets the courses to be offered; university enrolls stude Arguments for Independent Contractor: Simon prepares his lectures, unsupervised. He conduct tours of the ruins without any assistance. He is allowed to hire a fellow expert to teach one of h classes.

Ownership of Tools:

Arguments for Employee: Classroom and office space provided by the university.
Arguments for Independent Contractor: Collection of books; laptop computer; background exp knowledge; and ability to lecture.

Chance of Profit and Risk of Loss:

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Definitions:

Canadian Jurisdictions

The areas of authority within Canada, including federal, provincial, and territorial levels, each with its own set of laws and regulations.

Authorization Cards

Documents signed by employees to indicate their wish to be represented by a union, often used in the process of forming a union within a workplace.

Collective Agreement

A written contract negotiated between an employer and a union representing the employees, outlining terms of employment.

Union Shop

Provision of the collective agreement that requires employees to join the union as a condition of their employment.