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compliance
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@@ -644,8 +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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