You Say Subcontractor; the CRA Says Employee
Here are some key questions to ask yourself if you believe that your sub-contractor is actually more of an employee.
1. Level of Control
Does the individual work independently and without supervision or is the worker a subordinate who follows the direction of the company?
2. Does the worker own and provide their own tools or are they provided to the worker?
3. Can the worker subcontract work or do they have no ability to hire and send replacements?
4. To what degree does the worker take on financial risk? Is the worker responsible for any operating expenses?
5. What is the degree of responsibility for investment and management held by the worker?
6. Can the worker realize a profit or incur a loss?
Depending on how you answer the above questions, it may be in your best interests to download the attached document below.
