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docs/build/simplepdf/index.html
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@@ -212,36 +212,6 @@
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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">
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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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Responsibility for Investment and Management
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</strong>
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</p>
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<p>
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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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@@ -2291,14 +2246,11 @@ reflect the autonomy and financial risk typically associated with self-employmen
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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="opportunity-for-profit">
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<h4>
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Opportunity for Profit
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<a class="headerlink" href="#opportunity-for-profit" 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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Opportunity for Profit
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</strong>
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</p>
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<p>
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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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