diff --git a/docs/source/compliance.rst b/docs/source/compliance.rst index 61e9250..7668ee2 100644 --- a/docs/source/compliance.rst +++ b/docs/source/compliance.rst @@ -644,8 +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