The taxpayer had income from doing interpreter/translator work. The taxpayer claimed some of it was employment income and some of it was business income. This allowed him to claim business expenses on some of it and the Canada Employment tax credit on the rest. On the portion that the taxpayer called employment income, it was determined he was not part of the employee benefits plan nor was paid like an employee. The Tax Court looked at things like ownership of tools, chance of profit, risk of loss, and integration of services and determined all his services were part of his regular business activity and not employment related.