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compliance
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@@ -451,13 +451,14 @@ The CRA uses a two-step approach to examine the relationship between the worker
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payer for relationships outside the province of Québec. The approach used for relationships
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in the province of Québec will be discussed in a later chapter.
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Step 1:
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**Step 1:**
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The first step is to establish what the intent was when the worker and the payer entered into
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the working arrangement. Did they intend to enter into an employee-employer relationship
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(contract of service) or did they intend to enter into a business relationship (contract for
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service). The CRA must determine not only how the working relationship has been defined
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but why it was defined that way.
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Step 2:
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**Step 2:**
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The CRA then considers certain factors when determining if a contract of service or a
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contract for service exists. In order to understand the working relationship and verify that the
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intent of the worker and the payer is reflected in the facts, they will ask a series of questions
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