From 4ea19dcc43d8b8bc3f52e5f895d1c7bacb614f28 Mon Sep 17 00:00:00 2001 From: Alexandre Bobkov Date: Fri, 18 Jul 2025 19:07:32 -0400 Subject: [PATCH] compliance --- docs/build/doctrees/compliance.doctree | Bin 193374 -> 192836 bytes docs/build/doctrees/environment.pickle | Bin 59102 -> 56576 bytes docs/build/html/_sources/compliance.rst.txt | 18 ++-- docs/build/html/compliance.html | 30 ++---- docs/build/html/index.html | 6 -- docs/build/html/searchindex.js | 2 +- docs/build/simplepdf/.buildinfo | 2 +- docs/build/simplepdf/index.html | 108 ++++++-------------- 8 files changed, 44 insertions(+), 122 deletions(-) diff --git a/docs/build/doctrees/compliance.doctree b/docs/build/doctrees/compliance.doctree index 152260a4a5ba99997af3ff26b698c1ec6fcfcc57..b99025e9fe3645ba1e7a17084dd399394bbf99cd 100644 GIT binary patch delta 4790 zcmZvgd03TY7Qi_Nycb!73tTpFD=WN!qJlc`C~l*bgGk~YDIpFZ07MV*Z%A*kH zaci`xY&F#IYf3}Y6b*Hn$|fTfEj3dT6pI`m=Y7xl^4^~M=RV&#=l7oN-M;UhI`4hp 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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.

    • -
    -
    -

    4.6.5. 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 such ownership common in business relationships—this alone does not confirm self-employment. Employees may also be required @@ -597,9 +593,7 @@ replacement, and insurance, rather than mere ownership itself.

  • The worker supplies his or her own workspace, is responsible for the costs to maintain it, and does substantial work from that site.

    • -
    -
    -

    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
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When it is not found, a full rebuild will be done. -config: 7a31d874c744f9e4e5aa177667a14787 +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 -
  • - - 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 - -
  • @@ -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.

    -
    • -
    -

    - 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 @@ -2044,14 +2011,11 @@ used—that holds the most weight in determining the nature of the working r -

    -
    -

    - 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 @@ -2116,14 +2080,11 @@ replacement, and insurance, rather than mere ownership itself. -

    -
    -

    - 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. @@ -2166,14 +2127,11 @@ the type of business relationship. -

    -
    -

    - 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 @@ -2239,14 +2197,11 @@ relationship, reflecting the independence and financial responsibility character -

    -
    -

    - 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 @@ -2291,14 +2246,11 @@ reflect the autonomy and financial risk typically associated with self-employmen -

    -
    -

    - 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