Читать книгу Tax Survival for Canadians - Dale Barrett - Страница 24

In the vein of a self-employed contractor having a high degree of control over his or her work, a good indication that the worker is a contractor versus an employee is his or her ability to delegate services to an assistant or a replacement. If he or she cannot hire his or her own assistance or subcontract the work to third-parties, outside a provision in the service contract which prevents such subcontracting, he or she is most likely an employee.