Kimberly Ryan (K) Limited v Commissioner of Domestic Taxes
Contract of Service vs. Contract for Service.
“Consequently, the Tribunal finds that for these nine (9) persons, it is the Appellant who stipulates the terms of employment, duties to be carried out, remuneration, benefits and termination among others. Taking these factors in totality, the Tribunal makes a finding that these nine (9) persons are employees of the Appellant and cannot be independent contractors as submitted by the Appellant.”
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