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the cumulative effect of various conditions which gave the company a deal of control over the couriers; 2. the taxation position of the couriers, who were taxed as independent contractors and not as employees; 3. the couriers also provided their own street directories, telephone books, trolley, ropes, blankets and tarpaulins; 4. the couriers received no wage or salary, instead being paid a prescribed rate for the number of successful deliveries they made; and 5. the relevant arrangement anticipated that the courier may use a business name or corporate name if they so wished, and that a company does not usually have corporations as employees.