Читать книгу Tax Survival for Canadians - Dale Barrett - Страница 21

It is important to understand when and in what situations one may be considered a self-employed contractor versus being labelled an employee. The circumstances of the working relationship as a whole determine the employment status. Although none of the factors are individually determinative of one’s status when examining whether or not one is an employee or self-employed individual, the key question is whether or not one was engaged to perform services as a person in business on his or her own account, or as an employee. Some of the factors that help determine whether a worker is an employee or a self-employed contractor are outlined below.