From c07db279f7cd2f6e2281040875a3c90b4deb5aa8 Mon Sep 17 00:00:00 2001 From: Alexandre Bobkov Date: Fri, 18 Jul 2025 06:05:48 -0400 Subject: [PATCH] compliance --- docs/source/compliance.rst | 5 +++-- 1 file changed, 3 insertions(+), 2 deletions(-) diff --git a/docs/source/compliance.rst b/docs/source/compliance.rst index 4ee795a..a9a975e 100644 --- a/docs/source/compliance.rst +++ b/docs/source/compliance.rst @@ -451,13 +451,14 @@ The CRA uses a two-step approach to examine the relationship between the worker payer for relationships outside the province of Québec. The approach used for relationships in the province of Québec will be discussed in a later chapter. -Step 1: +**Step 1:** The first step is to establish what the intent was when the worker and the payer entered into the working arrangement. Did they intend to enter into an employee-employer relationship (contract of service) or did they intend to enter into a business relationship (contract for service). The CRA must determine not only how the working relationship has been defined but why it was defined that way. -Step 2: + +**Step 2:** The CRA then considers certain factors when determining if a contract of service or a contract for service exists. In order to understand the working relationship and verify that the intent of the worker and the payer is reflected in the facts, they will ask a series of questions