Читать книгу Tax Survival for Canadians - Dale Barrett - Страница 23

If the worker also has control and ownership over his or her own equipment, he or she is more likely to be considered a self-employed contractor rather than an employee. In the example of the independent corporate auditor, it is unlikely that such a contractor would be provided with a calculator and a laptop to do his or her job. These tools would generally be provided by the contractor. Similarly, one could not imagine that a person who works on a garbage truck for an hourly wage would be required to provide his or her own garbage truck.