Welcome

Hello!

Today we’re going to determine if your client is an employee or an independent contractor under Canadian tax law.

I just have a few questions for you.

From now on, I will refer to your client as the “worker”, and the person or company that hired him or her as the “hirer”.

Background

What is the worker's profession or occupation?

How would you describe the hirer’s business?

Working Relationship

Does the contract between the worker and the hirer specify whether the worker is an employee or an independent contractor? Or does the contract specify whether the worker is in a contract of service or contract for services?

Skip

Control

Schedule: Does the worker set his or her own hours and schedule?

Skip

Supervision: Is the worker – or the work done by the worker – monitored or supervised by the hirer?

Skip

Instructions: Does the worker determine what work should be done?

Skip

Is the worker free to work for other people or for other companies while working for this hirer?

Skip

Sub Contracting: Can the worker delegate work or subcontract work without notifying the hirer?

Skip

Tools and Equipment

What are the most important tools or equipment for the worker's profession or occupation?

Skip

Who owns these tools or equipment?

Skip

What other tools or equipment does the worker use?

Skip

Who owns these tools or equipment?

Skip

Financial Risk

How is the worker paid?

Skip

Does the worker receive any commission on sales by the hirer?

Skip

Other than the loss of work, is the worker personally at risk of any loss?

Skip

Integration

Where does the worker do most of his or her work?

Skip

Who pays for the worker's transport?

Skip

To what extent is the worker involved in the hirer’s main business?

Skip

How long has the worker worked for the hirer?

Skip