From 1ebcbd78a9d72aff25d747253c250433dd4cf3cc Mon Sep 17 00:00:00 2001 From: Alexandre Bobkov Date: Sat, 23 Aug 2025 01:39:22 -0400 Subject: [PATCH] intro --- docs/source/contracts.rst | 7 +++++++ 1 file changed, 7 insertions(+) diff --git a/docs/source/contracts.rst b/docs/source/contracts.rst index 880bbbe..76d4ddc 100644 --- a/docs/source/contracts.rst +++ b/docs/source/contracts.rst @@ -25,6 +25,7 @@ https://www.canada.ca/en/revenue-agency.html. Contract of Service (Employment) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ + A **contract of service** is an arrangement whereby an individual (the employee) agrees to work on a full-time or part-time basis for an employer for a specified or indeterminate period of time. @@ -99,11 +100,17 @@ intent of the worker and the payer is reflected in the facts, they will ask a se that relate to the following factors: - the level of control the payer has over the worker + - whether or not the worker provides the tools and equipment + - whether the worker can subcontract the work or hire assistants + - the degree of financial risk taken by the worker + - the degree of responsibility for investment and management held by the worker + - the worker's opportunity for profit + - any other relevant factors, such as written contracts The CRA will look at the answers independently and then together and consider whether or