In a May 7, 2015 Tax Court of Canada case (7547978 Canada Inc. vs. H.M.Q., 2013-2929(IT)I), CRA successfully argued that the workers were employees, and, the T4A Slips issued by the payer should really have been T4 Slips. CRA penalized the payer under Subsection 162(7) for failing to file T4 Slips for the workers.
For further information see VTN Monthly Tax Update Seminar, Issue No. 407