diff --git a/docs/build/doctrees/compliance.doctree b/docs/build/doctrees/compliance.doctree
index 152260a..b99025e 100644
Binary files a/docs/build/doctrees/compliance.doctree and b/docs/build/doctrees/compliance.doctree differ
diff --git a/docs/build/doctrees/environment.pickle b/docs/build/doctrees/environment.pickle
index 49a0540..28d07c9 100644
Binary files a/docs/build/doctrees/environment.pickle and b/docs/build/doctrees/environment.pickle differ
diff --git a/docs/build/html/_sources/compliance.rst.txt b/docs/build/html/_sources/compliance.rst.txt
index ec214ce..bc31770 100644
--- a/docs/build/html/_sources/compliance.rst.txt
+++ b/docs/build/html/_sources/compliance.rst.txt
@@ -574,8 +574,7 @@ answers are more consistent with a contract of service or a contract for service
Each of these factors will be discussed in the material and indicators showing whether the
worker is an employee or self-employed will be provided.
-Control
-~~~~~~~
+**Control**
One of the key factors in determining a worker's status is the extent to which the payer has the ability, authority, or
right to control both what work is performed and how it is carried out. Equally important is the level of independence the
@@ -600,8 +599,7 @@ Worker is a *Self-Employed* when:
- The worker can accept or refuse work from the payer.
- The working relationship between the payer and the worker does not present a degree of continuity, loyalty, security, subordination, or integration.
-Tools and Equipment
-~~~~~~~~~~~~~~~~~~~~
+**Tools and Equipment**
Ownership of tools and equipment is not a definitive factor in determining the nature of a working relationship or the type
of contract in place. While self-employed individuals often use their own tools to fulfill contractual obligations—making
@@ -631,8 +629,7 @@ The worker is a self-employed individual when:
- 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.
- The worker supplies his or her own workspace, is responsible for the costs to maintain it, and does substantial work from that site.
-Subcontracting Work or Hiring Assistants
-~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
+**Subcontracting Work or Hiring Assistants**
As subcontracting work or hiring assistants can affect a worker's chance of profit or risk of loss, this can help determine
the type of business relationship.
@@ -647,8 +644,7 @@ The worker is a self-employed individual when:
- The worker does not have to perform the service personally.
- They can hire another party to complete the work, without consulting with the payer.
-Financial Risk
-~~~~~~~~~~~~~~
+**Financial Risk**
When evaluating the nature of a working relationship, the Canada Revenue Agency (CRA) considers whether the individual
incurs fixed, ongoing costs or unreimbursed expenses. In traditional employee arrangements, employers typically reimburse
@@ -673,8 +669,7 @@ The worker is a self-employed individual when:
- The worker hires helpers to assist and pays them.
- The worker advertises the services offered.
-Responsibility for Investment and Management
-~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
+**Responsibility for Investment and Management**
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
@@ -694,8 +689,7 @@ The worker is a self-employed individual when:
- 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.
-Opportunity for Profit
-~~~~~~~~~~~~~~~~~~~~~~~~~
+**Opportunity for Profit**
A business relationship is often indicated when a worker has the ability to realize a profit or incur a loss, reflecting their
control over the financial and operational aspects of the services they provide. Self-employed individuals typically
diff --git a/docs/build/html/compliance.html b/docs/build/html/compliance.html
index cec2546..f78df96 100644
--- a/docs/build/html/compliance.html
+++ b/docs/build/html/compliance.html
@@ -538,9 +538,7 @@ conclusions may be drawn. When there is no common intent, the CRA will decide if
answers are more consistent with a contract of service or a contract for service.
Each of these factors will be discussed in the material and indicators showing whether the
worker is an employee or self-employed will be provided.
-
-
-4.6.4. Control
+Control
One of the key factors in determining a worker’s status is the extent to which the payer has the ability, authority, or
right to control both what work is performed and how it is carried out. Equally important is the level of independence the
worker maintains in performing their duties.
@@ -566,9 +564,7 @@ used—that holds the most weight in determining the nature of the working relat
The working relationship between the payer and the worker does not present a degree of continuity, loyalty, security, subordination, or integration.
-
-
-
-4.6.6. Subcontracting Work or Hiring Assistants
+Subcontracting Work or Hiring Assistants
As subcontracting work or hiring assistants can affect a worker’s chance of profit or risk of loss, this can help determine
the type of business relationship.
The worker is an employee when:
@@ -616,9 +610,7 @@ the type of business relationship.
They can hire another party to complete the work, without consulting with the payer.
-
-
-4.6.7. Financial Risk
+Financial Risk
When evaluating the nature of a working relationship, the Canada Revenue Agency (CRA) considers whether the individual
incurs fixed, ongoing costs or unreimbursed expenses. In traditional employee arrangements, employers typically reimburse
expenses that arise as part of the job—for example, travel or business-related costs.
@@ -644,9 +636,7 @@ relationship, reflecting the independence and financial responsibility character
The worker advertises the services offered.
-
-
-4.6.8. Responsibility for Investment and Management
+Responsibility for Investment and Management
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
work, this suggests the presence of a contract for service rather than an employment relationship.
@@ -667,9 +657,7 @@ reflect the autonomy and financial risk typically associated with self-employmen
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.
-
-
-4.6.9. Opportunity for Profit
+Opportunity for Profit
A business relationship is often indicated when a worker has the ability to realize a profit or incur a loss, reflecting their
control over the financial and operational aspects of the services they provide. Self-employed individuals typically
negotiate their own rates, choose which contracts to accept, and may take on multiple contracts simultaneously. To fulfill
@@ -865,12 +853,6 @@ morning at 10:00 to discuss?
4.6.1. Contract of Service (Employment)
4.6.2. Contract for Service (Subcontracting)
4.6.3. Factors Determining the Type of Contract
-4.6.4. Control
-4.6.5. Tools and Equipment
-4.6.6. Subcontracting Work or Hiring Assistants
-4.6.7. Financial Risk
-4.6.8. Responsibility for Investment and Management
-4.6.9. Opportunity for Profit
4.7. Review Summary
diff --git a/docs/build/html/index.html b/docs/build/html/index.html
index fe0f887..ce16d50 100644
--- a/docs/build/html/index.html
+++ b/docs/build/html/index.html
@@ -88,12 +88,6 @@ to confidently perform essential payroll functions encountered in day-to-day ope
4.6.1. Contract of Service (Employment)
4.6.2. Contract for Service (Subcontracting)
4.6.3. Factors Determining the Type of Contract
-4.6.4. Control
-4.6.5. Tools and Equipment
-4.6.6. Subcontracting Work or Hiring Assistants
-4.6.7. Financial Risk
-4.6.8. Responsibility for Investment and Management
-4.6.9. Opportunity for Profit
4.7. Review Summary
diff --git a/docs/build/html/searchindex.js b/docs/build/html/searchindex.js
index 2b6d045..c38eee1 100644
--- a/docs/build/html/searchindex.js
+++ b/docs/build/html/searchindex.js
@@ -1 +1 @@
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diff --git a/docs/build/simplepdf/.buildinfo b/docs/build/simplepdf/.buildinfo
index df56075..e1ae0d3 100644
--- a/docs/build/simplepdf/.buildinfo
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# Sphinx build info version 1
# 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: a71251de619ea2b384edd7ea57a67d1a
tags: 62a1e7829a13fc7881b6498c52484ec0
diff --git a/docs/build/simplepdf/index.html b/docs/build/simplepdf/index.html
index 0a8f357..79c9973 100644
--- a/docs/build/simplepdf/index.html
+++ b/docs/build/simplepdf/index.html
@@ -212,36 +212,6 @@
4.6.3. Factors Determining the Type of Contract
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- 4.6.4. Control
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- 4.6.5. Tools and Equipment
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@@ -1955,14 +1925,11 @@ answers are more consistent with a contract of service or a contract for service
Each of these factors will be discussed in the material and indicators showing whether the
worker is an employee or self-employed will be provided.
-
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- Control
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+
+
+ Control
+
+
One of the key factors in determining a worker’s status is the extent to which the payer has the ability, authority, or
right to control both what work is performed and how it is carried out. Equally important is the level of independence the
@@ -2044,14 +2011,11 @@ used—that holds the most weight in determining the nature of the working r
-
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- Subcontracting Work or Hiring Assistants
-
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+
+
+ Subcontracting Work or Hiring Assistants
+
+
As subcontracting work or hiring assistants can affect a worker’s chance of profit or risk of loss, this can help determine
the type of business relationship.
@@ -2166,14 +2127,11 @@ the type of business relationship.
-
-
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- Financial Risk
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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
incurs fixed, ongoing costs or unreimbursed expenses. In traditional employee arrangements, employers typically reimburse
@@ -2239,14 +2197,11 @@ relationship, reflecting the independence and financial responsibility character
-
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- Responsibility for Investment and Management
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+
+
+ Responsibility for Investment and Management
+
+
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
@@ -2291,14 +2246,11 @@ reflect the autonomy and financial risk typically associated with self-employmen
-
-
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- Opportunity for Profit
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-
+
+
+ Opportunity for Profit
+
+
A business relationship is often indicated when a worker has the ability to realize a profit or incur a loss, reflecting their
control over the financial and operational aspects of the services they provide. Self-employed individuals typically