compliance

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2025-07-18 06:01:38 -04:00
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@@ -377,12 +377,11 @@ Where an employee-employer relationship exists, the CRA requires the employer to
- report the employees' income and deductions on the appropriate information return
- give the employees copies of their T4 slips by the end of February of the following calendar year
Information on the factors to consider when determining whether an employee-employer
relationship exists can be found in the Canada Revenue Agency guide, Employee or Self
Employed? RC4110. The guide is available on the CRAs website,
Information on the factors to consider when determining whether an employee-employer relationship exists can be found in the
Canada Revenue Agency guide, Employee or Self-Employed? - RC4110. The guide is available on the CRA's website,
https://www.canada.ca/en/revenue-agency.html.
The factors used by the Canada Revenue Agency and Revenu Québec to determine whether
an employee-employer relationship exists in Québec will be discussed in a later chapter.
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