In Quinte Children’s Homes Inc. v. M.N.R., 2015 TCC 250, the issue before the Tax Court was whether a worker at Quinte Children’s Homes Inc. (“QCH”) was an independent contractor or employee.  QCH provides foster care and treatment for children by placing them in foster homes it manages and assigning workers to provide foster care to the children for a certain number of hours each week.  QCH appears to have a great degree of control over its workers, which is evident in the detailed instructions provided to each worker on how to interact with foster children, the requirement for workers to report on the work that has been done, and the mandatory training programs and performance reviews for the workers.  However, the Tax Court found these indicia of control to be irrelevant as they are the result of the extensive regulations put into place by the government to regulate the industry.  Having considered all of the relevant factors pursuant to Wiebe Door Services Ltd. v. M.N.R. [1986] 3 F.C. 553, the Court concluded that the worker was an independent contractor.