IDEAS home Printed from https://ideas.repec.org/a/ctf/journl/v69y2021i2p453-473.html
   My bibliography  Save this article

Policy Forum: Sagaz at 20—Evaluating Employment and Independent Contractor Relationships in a Changing World

Author

Listed:
  • Graham Purse

    (Paul J. Hill School of Business, University of Regina, Saskatchewan)

Abstract

In 2001, the Supreme Court of Canada decided Sagaz . That decision became an important part of the Canadian jurisprudence that resolves whether a worker is an employee or an independent contractor. In the subsequent 20 years, the work world has changed. Traditional tests of worker classification may not be appropriate in the new on-demand or gig economy. The multifactor tests that courts use to slot workers into two discrete categories, each with vastly different benefits and costs, are arguably no longer appropriate. Future approaches to this issue should consider either the use of legal tests that are more likely to produce a determination that workers are entitled to various social protections or, alternatively, rules that deem more workers to pay into, and be protected by, various social protections available to employees.

Suggested Citation

  • Graham Purse, 2021. "Policy Forum: Sagaz at 20—Evaluating Employment and Independent Contractor Relationships in a Changing World," Canadian Tax Journal, Canadian Tax Foundation, vol. 69(2), pages 453-473.
  • Handle: RePEc:ctf:journl:v:69:y:2021:i:2:p:453-473
    DOI: https://doi.org/10.32721/ctj.2021.69.2.pf.purse
    as

    Download full text from publisher

    File URL: https://www.ctf.ca/EN/Publications/CTJ_Contents/2021CTJ2.aspx
    Download Restriction: no

    File URL: https://libkey.io/https://doi.org/10.32721/ctj.2021.69.2.pf.purse?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ctf:journl:v:69:y:2021:i:2:p:453-473. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Jim Lyons (email available below). General contact details of provider: https://www.ctf.ca/EN .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.