It also covers net earnings from self - employment if you own or operate a business, and gross income received as a statutory employee — an independent contractor under common law rules. (turbotax.intuit.com)
If a particular common law rule or body of law is in need of reform, a legislature can enact legislation to repeal or modify that rule or laws. (ablawg.ca)
Judges who create dominant common law rules often use words in new and novel ways. (slaw.ca)