No employee-employer relationshipDriving instructor was not an employee09/19/2001|Canadian Employment Law Today This case before the Tax Court of Canada involves an appeal from a decision of the Minister of National Revenue relating to the nature of services provided by Neil Neumann. The issue was whether Mr. Neumann, in providing services as a driving instructor in the Manitoba High School Driver Education Program, was an employee working under a contract of service or whether he was retained under a contract for services as an independent contractor.The program was set up and organized by the Manitoba Public Insurance Corporation (MPIC) which entered into arrangements with various schools in the province to coordinate and run these programs. Mr. Neumann was one of the instructors contracted by MPIC to coordinate a program, provide in-class training as well as behind-the-wheel instruction. He had done this for a number of years while employed as a teacher and continued when he retired in June 1995. It was after his retirement that his status as an instructor came into question with the Minister of National Revenue. To Read the Full Story, Subscribe or Sign In Remember Me Forgot Password If you are a current Subscriber, please click here to set-up or update your login information.