compliance

docs/source/compliance.rst

@@ -436,7 +436,7 @@ not mean that he can be considered an employee.
 An employee-employer relationship is deemed to exist where the organization exercises, or
 has the right to exercise, direct control over the individual. If the organization is unsure as to
 whether or not a relationship exists, the Canada Revenue Agency (CRA) form Request for a
-CPP/EI Ruling – Employee or Self-Employed? – CPT1 should be submitted to the CRA. A
+CPP/EI Ruling - Employee or Self-Employed?  - CPT1 should be submitted to the CRA. A
 sample of the CPT1 form is provided at the end of this section.
 
 Independent contractors or self-employed individuals are not considered employees of the
@@ -464,6 +464,14 @@ contract for service exists. In order to understand the working relationship and
 intent of the worker and the payer is reflected in the facts, they will ask a series of questions
 that relate to the following factors:
 
+ - the level of control the payer has over the worker
+ - whether or not the worker provides the tools and equipment
+ - whether the worker can subcontract the work or hire assistants
+ - the degree of financial risk taken by the worker
+ - the degree of responsibility for investment and management held by the worker
+ - the worker's opportunity for profit
+ - any other relevant factors, such as written contracts
+
 Review Summary
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