Читать книгу Tax Survival for Canadians - Dale Barrett - Страница 22

The degree of control the company has over the worker is important. The more control over the worker, the more likely the worker will be seen as an employee. If the worker is a contractor, such as in the case of an independent corporate financial auditor, it is not likely that the company will be able to control that auditor like it would an employee. The company may not be able to dictate the schedule of the auditor, or how the auditor performs his or her work. Since the auditor is an independent expert, he or she will likely determine how and when to do his or her job, and which hours he or she works.

Essentially, if the payer is authorized to, and has the right or ability to control the worker, or the manner in which the work is done, or what work is to be done, then the payer will likely be considered to have control over the worker’s daily tasks. Such indication of the payer exercising a high level of control may lead to a conclusion that an employment type relationship is evident.

Common indicators leading the CRA to a conclusion of an employment-type relationship include when the payer determines and controls specifics within the working relationship. Such control would be evidenced by control over what techniques and procedures the work would entail, what type of work and at what pay, whether there was any direction or training on how to complete the task, as well as control over the final work product. Essentially the working relationship is one of a subordinate type relationship, where the worker lacks the power to necessarily effect decisions or methodologies within the relationship. Other evidence may include the worker having to ask permission of the payer to work contemporaneously with the relationship.

Self-employed contractors differ from the employer-employee relationship in that the worker maintains his or her independence and is not under the direct control and power of the payer. In fact, practically the only type of control the payer has in this situation is outlining the framework for the work, while the contractor is completely independent to work as he or she chooses. Factors which may evidence a self-employed contractor include the worker being free to complete a task in the manner he or she sees fit without any oversight by a payer. This also means that a typical contractor has no true loyalty or continuity with his or her payer, and as a result, need not ask permission to accept or reject work. It is true that a contractor is usually not obligated to refrain from working for various payers contemporaneously with his or her current payer.