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compliance
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@@ -377,12 +377,11 @@ Where an employee-employer relationship exists, the CRA requires the employer to
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- report the employees' income and deductions on the appropriate information return
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- give the employees copies of their T4 slips by the end of February of the following calendar year
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Information on the factors to consider when determining whether an employee-employer
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relationship exists can be found in the Canada Revenue Agency guide, Employee or Self –
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Employed? – RC4110. The guide is available on the CRA’s website,
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Information on the factors to consider when determining whether an employee-employer relationship exists can be found in the
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Canada Revenue Agency guide, Employee or Self-Employed? - RC4110. The guide is available on the CRA's website,
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https://www.canada.ca/en/revenue-agency.html.
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The factors used by the Canada Revenue Agency and Revenu Québec to determine whether
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an employee-employer relationship exists in Québec will be discussed in a later chapter.
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Review Summary
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