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https://github.com/alexandrebobkov/CanadianPayroll.git
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compliance
This commit is contained in:
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docs/build/html/_sources/compliance.rst.txt
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docs/build/html/_sources/compliance.rst.txt
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@@ -574,8 +574,7 @@ answers are more consistent with a contract of service or a contract for service
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Each of these factors will be discussed in the material and indicators showing whether the
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worker is an employee or self-employed will be provided.
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Control
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~~~~~~~
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**Control**
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One of the key factors in determining a worker's status is the extent to which the payer has the ability, authority, or
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right to control both what work is performed and how it is carried out. Equally important is the level of independence the
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@@ -600,8 +599,7 @@ Worker is a *Self-Employed* when:
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- The worker can accept or refuse work from the payer.
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- The working relationship between the payer and the worker does not present a degree of continuity, loyalty, security, subordination, or integration.
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Tools and Equipment
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~~~~~~~~~~~~~~~~~~~~
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**Tools and Equipment**
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Ownership of tools and equipment is not a definitive factor in determining the nature of a working relationship or the type
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of contract in place. While self-employed individuals often use their own tools to fulfill contractual obligations—making
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@@ -631,8 +629,7 @@ The worker is a self-employed individual when:
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- The worker provides the tools and equipment required and is responsible for the cost of repairs, insurance and maintenance and retains the right over the use of these assets.
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- The worker supplies his or her own workspace, is responsible for the costs to maintain it, and does substantial work from that site.
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Subcontracting Work or Hiring Assistants
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~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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**Subcontracting Work or Hiring Assistants**
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As subcontracting work or hiring assistants can affect a worker's chance of profit or risk of loss, this can help determine
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the type of business relationship.
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@@ -647,8 +644,7 @@ The worker is a self-employed individual when:
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- The worker does not have to perform the service personally.
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- They can hire another party to complete the work, without consulting with the payer.
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Financial Risk
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~~~~~~~~~~~~~~
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**Financial Risk**
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When evaluating the nature of a working relationship, the Canada Revenue Agency (CRA) considers whether the individual
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incurs fixed, ongoing costs or unreimbursed expenses. In traditional employee arrangements, employers typically reimburse
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@@ -673,8 +669,7 @@ The worker is a self-employed individual when:
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- The worker hires helpers to assist and pays them.
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- The worker advertises the services offered.
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Responsibility for Investment and Management
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~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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**Responsibility for Investment and Management**
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When assessing whether a business relationship exists, one important indicator is the worker's financial investment in the
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services they provide. If an individual is required to invest in equipment, materials, or other resources to complete the
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@@ -694,8 +689,7 @@ The worker is a self-employed individual when:
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- The worker has capital investment, manages his or her staff, hires and pays individuals to help perform the work, and has established a business presence.
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Opportunity for Profit
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~~~~~~~~~~~~~~~~~~~~~~~~~
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**Opportunity for Profit**
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A business relationship is often indicated when a worker has the ability to realize a profit or incur a loss, reflecting their
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control over the financial and operational aspects of the services they provide. Self-employed individuals typically
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docs/build/html/compliance.html
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docs/build/html/compliance.html
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@@ -538,9 +538,7 @@ conclusions may be drawn. When there is no common intent, the CRA will decide if
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answers are more consistent with a contract of service or a contract for service.
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Each of these factors will be discussed in the material and indicators showing whether the
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worker is an employee or self-employed will be provided.</p>
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</section>
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<section id="control">
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<h3><span class="section-number">4.6.4. </span>Control<a class="headerlink" href="#control" title="Link to this heading">¶</a></h3>
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<p><strong>Control</strong></p>
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<p>One of the key factors in determining a worker’s status is the extent to which the payer has the ability, authority, or
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right to control both what work is performed and how it is carried out. Equally important is the level of independence the
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worker maintains in performing their duties.</p>
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@@ -566,9 +564,7 @@ used—that holds the most weight in determining the nature of the working relat
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<li><p>The working relationship between the payer and the worker does not present a degree of continuity, loyalty, security, subordination, or integration.</p></li>
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</ul>
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</div></blockquote>
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</section>
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<section id="tools-and-equipment">
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<h3><span class="section-number">4.6.5. </span>Tools and Equipment<a class="headerlink" href="#tools-and-equipment" title="Link to this heading">¶</a></h3>
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<p><strong>Tools and Equipment</strong></p>
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<p>Ownership of tools and equipment is not a definitive factor in determining the nature of a working relationship or the type
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of contract in place. While self-employed individuals often use their own tools to fulfill contractual obligations—making
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such ownership common in business relationships—this alone does not confirm self-employment. Employees may also be required
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@@ -597,9 +593,7 @@ replacement, and insurance, rather than mere ownership itself.</p>
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<li><p>The worker supplies his or her own workspace, is responsible for the costs to maintain it, and does substantial work from that site.</p></li>
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</ul>
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</div></blockquote>
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</section>
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<section id="subcontracting-work-or-hiring-assistants">
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<h3><span class="section-number">4.6.6. </span>Subcontracting Work or Hiring Assistants<a class="headerlink" href="#subcontracting-work-or-hiring-assistants" title="Link to this heading">¶</a></h3>
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<p><strong>Subcontracting Work or Hiring Assistants</strong></p>
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<p>As subcontracting work or hiring assistants can affect a worker’s chance of profit or risk of loss, this can help determine
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the type of business relationship.</p>
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<p>The worker is an employee when:</p>
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@@ -616,9 +610,7 @@ the type of business relationship.</p>
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<li><p>They can hire another party to complete the work, without consulting with the payer.</p></li>
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</ul>
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</div></blockquote>
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</section>
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<section id="financial-risk">
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<h3><span class="section-number">4.6.7. </span>Financial Risk<a class="headerlink" href="#financial-risk" title="Link to this heading">¶</a></h3>
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<p><strong>Financial Risk</strong></p>
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<p>When evaluating the nature of a working relationship, the Canada Revenue Agency (CRA) considers whether the individual
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incurs fixed, ongoing costs or unreimbursed expenses. In traditional employee arrangements, employers typically reimburse
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expenses that arise as part of the job—for example, travel or business-related costs.</p>
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@@ -644,9 +636,7 @@ relationship, reflecting the independence and financial responsibility character
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<li><p>The worker advertises the services offered.</p></li>
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</ul>
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</div></blockquote>
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</section>
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<section id="responsibility-for-investment-and-management">
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<h3><span class="section-number">4.6.8. </span>Responsibility for Investment and Management<a class="headerlink" href="#responsibility-for-investment-and-management" title="Link to this heading">¶</a></h3>
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<p><strong>Responsibility for Investment and Management</strong></p>
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<p>When assessing whether a business relationship exists, one important indicator is the worker’s financial investment in the
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services they provide. If an individual is required to invest in equipment, materials, or other resources to complete the
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work, this suggests the presence of a contract for service rather than an employment relationship.</p>
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@@ -667,9 +657,7 @@ reflect the autonomy and financial risk typically associated with self-employmen
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<li><p>The worker has capital investment, manages his or her staff, hires and pays individuals to help perform the work, and has established a business presence.</p></li>
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</ul>
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</div></blockquote>
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</section>
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<section id="opportunity-for-profit">
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<h3><span class="section-number">4.6.9. </span>Opportunity for Profit<a class="headerlink" href="#opportunity-for-profit" title="Link to this heading">¶</a></h3>
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<p><strong>Opportunity for Profit</strong></p>
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<p>A business relationship is often indicated when a worker has the ability to realize a profit or incur a loss, reflecting their
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control over the financial and operational aspects of the services they provide. Self-employed individuals typically
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negotiate their own rates, choose which contracts to accept, and may take on multiple contracts simultaneously. To fulfill
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@@ -865,12 +853,6 @@ morning at 10:00 to discuss?</em></p>
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<li><a class="reference internal" href="#contract-of-service-employment">4.6.1. Contract of Service (Employment)</a></li>
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<li><a class="reference internal" href="#contract-for-service-subcontracting">4.6.2. Contract for Service (Subcontracting)</a></li>
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<li><a class="reference internal" href="#factors-determining-the-type-of-contract">4.6.3. Factors Determining the Type of Contract</a></li>
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<li><a class="reference internal" href="#control">4.6.4. Control</a></li>
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<li><a class="reference internal" href="#tools-and-equipment">4.6.5. Tools and Equipment</a></li>
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<li><a class="reference internal" href="#subcontracting-work-or-hiring-assistants">4.6.6. Subcontracting Work or Hiring Assistants</a></li>
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<li><a class="reference internal" href="#financial-risk">4.6.7. Financial Risk</a></li>
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<li><a class="reference internal" href="#responsibility-for-investment-and-management">4.6.8. Responsibility for Investment and Management</a></li>
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<li><a class="reference internal" href="#opportunity-for-profit">4.6.9. Opportunity for Profit</a></li>
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</ul>
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</li>
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<li><a class="reference internal" href="#review-summary">4.7. Review Summary</a></li>
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@@ -88,12 +88,6 @@ to confidently perform essential payroll functions encountered in day-to-day ope
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<li class="toctree-l3"><a class="reference internal" href="compliance.html#contract-of-service-employment">4.6.1. Contract of Service (Employment)</a></li>
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<li class="toctree-l3"><a class="reference internal" href="compliance.html#contract-for-service-subcontracting">4.6.2. Contract for Service (Subcontracting)</a></li>
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<li class="toctree-l3"><a class="reference internal" href="compliance.html#factors-determining-the-type-of-contract">4.6.3. Factors Determining the Type of Contract</a></li>
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<li class="toctree-l3"><a class="reference internal" href="compliance.html#control">4.6.4. Control</a></li>
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<li class="toctree-l3"><a class="reference internal" href="compliance.html#tools-and-equipment">4.6.5. Tools and Equipment</a></li>
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<li class="toctree-l3"><a class="reference internal" href="compliance.html#subcontracting-work-or-hiring-assistants">4.6.6. Subcontracting Work or Hiring Assistants</a></li>
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<li class="toctree-l3"><a class="reference internal" href="compliance.html#financial-risk">4.6.7. Financial Risk</a></li>
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<li class="toctree-l3"><a class="reference internal" href="compliance.html#responsibility-for-investment-and-management">4.6.8. Responsibility for Investment and Management</a></li>
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<li class="toctree-l3"><a class="reference internal" href="compliance.html#opportunity-for-profit">4.6.9. Opportunity for Profit</a></li>
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</ul>
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</li>
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<li class="toctree-l2"><a class="reference internal" href="compliance.html#review-summary">4.7. Review Summary</a></li>
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# Sphinx build info version 1
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# This file records the configuration used when building these files. When it is not found, a full rebuild will be done.
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config: 7a31d874c744f9e4e5aa177667a14787
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config: a71251de619ea2b384edd7ea57a67d1a
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tags: 62a1e7829a13fc7881b6498c52484ec0
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4.6.3. Factors Determining the Type of Contract
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</a>
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</li>
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<li class="toctree-l3">
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<a class="reference internal" href="#control">
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4.6.4. Control
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</a>
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</li>
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<li class="toctree-l3">
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<a class="reference internal" href="#tools-and-equipment">
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4.6.5. Tools and Equipment
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</a>
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</li>
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<li class="toctree-l3">
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<a class="reference internal" href="#subcontracting-work-or-hiring-assistants">
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4.6.6. Subcontracting Work or Hiring Assistants
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</a>
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</li>
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<li class="toctree-l3">
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<a class="reference internal" href="#financial-risk">
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4.6.7. Financial Risk
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</a>
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</li>
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<li class="toctree-l3">
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<a class="reference internal" href="#responsibility-for-investment-and-management">
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4.6.8. Responsibility for Investment and Management
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</a>
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</li>
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<li class="toctree-l3">
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<a class="reference internal" href="#opportunity-for-profit">
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4.6.9. Opportunity for Profit
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</a>
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</li>
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</ul>
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</li>
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<li class="toctree-l2">
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@@ -1955,14 +1925,11 @@ answers are more consistent with a contract of service or a contract for service
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Each of these factors will be discussed in the material and indicators showing whether the
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worker is an employee or self-employed will be provided.
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</p>
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</section>
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<section id="control">
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<h4>
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Control
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<a class="headerlink" href="#control" title="Link to this heading">
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¶
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</a>
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</h4>
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<p>
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<strong>
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Control
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</strong>
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</p>
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<p>
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One of the key factors in determining a worker’s status is the extent to which the payer has the ability, authority, or
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right to control both what work is performed and how it is carried out. Equally important is the level of independence the
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@@ -2044,14 +2011,11 @@ used—that holds the most weight in determining the nature of the working r
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</ul>
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</div>
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</blockquote>
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</section>
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<section id="tools-and-equipment">
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<h4>
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Tools and Equipment
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<a class="headerlink" href="#tools-and-equipment" title="Link to this heading">
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¶
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</a>
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</h4>
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<p>
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<strong>
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Tools and Equipment
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</strong>
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</p>
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<p>
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Ownership of tools and equipment is not a definitive factor in determining the nature of a working relationship or the type
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of contract in place. While self-employed individuals often use their own tools to fulfill contractual obligations—making
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@@ -2116,14 +2080,11 @@ replacement, and insurance, rather than mere ownership itself.
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</ul>
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</div>
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</blockquote>
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</section>
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<section id="subcontracting-work-or-hiring-assistants">
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<h4>
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Subcontracting Work or Hiring Assistants
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<a class="headerlink" href="#subcontracting-work-or-hiring-assistants" title="Link to this heading">
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¶
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</a>
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</h4>
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<p>
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<strong>
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Subcontracting Work or Hiring Assistants
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</strong>
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</p>
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<p>
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As subcontracting work or hiring assistants can affect a worker’s chance of profit or risk of loss, this can help determine
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the type of business relationship.
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@@ -2166,14 +2127,11 @@ the type of business relationship.
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</ul>
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</div>
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</blockquote>
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</section>
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<section id="financial-risk">
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<h4>
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Financial Risk
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<a class="headerlink" href="#financial-risk" title="Link to this heading">
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¶
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</a>
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</h4>
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<p>
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<strong>
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Financial Risk
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</strong>
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</p>
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<p>
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When evaluating the nature of a working relationship, the Canada Revenue Agency (CRA) considers whether the individual
|
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incurs fixed, ongoing costs or unreimbursed expenses. In traditional employee arrangements, employers typically reimburse
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||||
@@ -2239,14 +2197,11 @@ relationship, reflecting the independence and financial responsibility character
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</ul>
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</div>
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</blockquote>
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</section>
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<section id="responsibility-for-investment-and-management">
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||||
<h4>
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Responsibility for Investment and Management
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<a class="headerlink" href="#responsibility-for-investment-and-management" title="Link to this heading">
|
||||
¶
|
||||
</a>
|
||||
</h4>
|
||||
<p>
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||||
<strong>
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||||
Responsibility for Investment and Management
|
||||
</strong>
|
||||
</p>
|
||||
<p>
|
||||
When assessing whether a business relationship exists, one important indicator is the worker’s financial investment in the
|
||||
services they provide. If an individual is required to invest in equipment, materials, or other resources to complete the
|
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@@ -2291,14 +2246,11 @@ reflect the autonomy and financial risk typically associated with self-employmen
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</ul>
|
||||
</div>
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||||
</blockquote>
|
||||
</section>
|
||||
<section id="opportunity-for-profit">
|
||||
<h4>
|
||||
Opportunity for Profit
|
||||
<a class="headerlink" href="#opportunity-for-profit" title="Link to this heading">
|
||||
¶
|
||||
</a>
|
||||
</h4>
|
||||
<p>
|
||||
<strong>
|
||||
Opportunity for Profit
|
||||
</strong>
|
||||
</p>
|
||||
<p>
|
||||
A business relationship is often indicated when a worker has the ability to realize a profit or incur a loss, reflecting their
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||||
control over the financial and operational aspects of the services they provide. Self-employed individuals typically
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||||
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||||
Reference in New Issue
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