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compliance
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@@ -530,6 +530,21 @@ equipment.
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The relevance of the ownership of tools and equipment is in the size of the investment along
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with the cost of repair, replacement and insurance.
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The worker is an employee when:
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- The payer supplies most of the tools and equipment.
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- The payer retains the right of use over the tools and equipment provided to the worker.
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- The worker supplies the tools and equipment and the payer reimburses the worker for their use
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The worker is a self-employed individual when:
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- 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.
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- The worker supplies his or her own workspace, is responsible for the costs to maintain it, and does substantial work from that site.
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The worker is an employee when:
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The worker is a self-employed individual when:
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Review Summary
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