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Alex B.
2025-07-18 19:07:37 -04:00
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Chapter 2.
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Chapter 3.
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Chapter 4.
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Chapter 5.
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Chapter 6.
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Chapter 7.
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Chapter 8.
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Chapter 9.
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Chapter 10.
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Chapter 11.
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Chapter 12.
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Chapter 13.
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Chapter 19.
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docs/build/latex/Payroll-Administration_2025.pdf vendored
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24
docs/build/latex/Payroll-Administration_2025.tex vendored
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@@ -1155,9 +1155,9 @@ answers are more consistent with a contract of service or a contract for service
Each of these factors will be discussed in the material and indicators showing whether the
worker is an employee or self\sphinxhyphen{}employed will be provided.
\sphinxAtStartPar
\sphinxstylestrong{Control}
\subsection{Control}
\label{\detokenize{compliance:control}}
\sphinxAtStartPar
One of the key factors in determining a worker’s status is the extent to which the payer has the ability, authority, or
right to control both what work is performed and how it is carried out. Equally important is the level of independence the
@@ -1214,9 +1214,9 @@ The working relationship between the payer and the worker does not present a deg
\end{itemize}
\sphinxAtStartPar
\sphinxstylestrong{Tools and Equipment}
\subsection{Tools and Equipment}
\label{\detokenize{compliance:tools-and-equipment}}
\sphinxAtStartPar
Ownership of tools and equipment is not a definitive factor in determining the nature of a working relationship or the type
of contract in place. While self\sphinxhyphen{}employed individuals often use their own tools to fulfill contractual obligations—making
@@ -1268,9 +1268,9 @@ The worker supplies his or her own workspace, is responsible for the costs to ma
\end{itemize}
\sphinxAtStartPar
\sphinxstylestrong{Subcontracting Work or Hiring Assistants}
\subsection{Subcontracting Work or Hiring Assistants}
\label{\detokenize{compliance:subcontracting-work-or-hiring-assistants}}
\sphinxAtStartPar
As subcontracting work or hiring assistants can affect a worker’s chance of profit or risk of loss, this can help determine
the type of business relationship.
@@ -1301,9 +1301,9 @@ They can hire another party to complete the work, without consulting with the pa
\end{itemize}
\sphinxAtStartPar
\sphinxstylestrong{Financial Risk}
\subsection{Financial Risk}
\label{\detokenize{compliance:financial-risk}}
\sphinxAtStartPar
When evaluating the nature of a working relationship, the Canada Revenue Agency (CRA) considers whether the individual
incurs fixed, ongoing costs or unreimbursed expenses. In traditional employee arrangements, employers typically reimburse
@@ -1354,9 +1354,9 @@ The worker advertises the services offered.
\end{itemize}
\sphinxAtStartPar
\sphinxstylestrong{Responsibility for Investment and Management}
\subsection{Responsibility for Investment and Management}
\label{\detokenize{compliance:responsibility-for-investment-and-management}}
\sphinxAtStartPar
When assessing whether a business relationship exists, one important indicator is the worker’s financial investment in the
services they provide. If an individual is required to invest in equipment, materials, or other resources to complete the
@@ -1390,9 +1390,9 @@ The worker has capital investment, manages his or her staff, hires and pays indi
\end{itemize}
\sphinxAtStartPar
\sphinxstylestrong{Opportunity for Profit}
\subsection{Opportunity for Profit}
\label{\detokenize{compliance:opportunity-for-profit}}
\sphinxAtStartPar
A business relationship is often indicated when a worker has the ability to realize a profit or incur a loss, reflecting their
control over the financial and operational aspects of the services they provide. Self\sphinxhyphen{}employed individuals typically

6
docs/build/latex/Payroll-Administration_2025.toc vendored
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@@ -26,12 +26,6 @@
\contentsline {subsection}{\numberline {4.6.1}Contract of Service (Employment)}{17}{subsection.4.6.1}%
\contentsline {subsection}{\numberline {4.6.2}Contract for Service (Subcontracting)}{18}{subsection.4.6.2}%
\contentsline {subsection}{\numberline {4.6.3}Factors Determining the Type of Contract}{18}{subsection.4.6.3}%
\contentsline {subsection}{\numberline {4.6.4}Control}{19}{subsection.4.6.4}%
\contentsline {subsection}{\numberline {4.6.5}Tools and Equipment}{19}{subsection.4.6.5}%
\contentsline {subsection}{\numberline {4.6.6}Subcontracting Work or Hiring Assistants}{20}{subsection.4.6.6}%
\contentsline {subsection}{\numberline {4.6.7}Financial Risk}{20}{subsection.4.6.7}%
\contentsline {subsection}{\numberline {4.6.8}Responsibility for Investment and Management}{21}{subsection.4.6.8}%
\contentsline {subsection}{\numberline {4.6.9}Opportunity for Profit}{21}{subsection.4.6.9}%
\contentsline {section}{\numberline {4.7}Review Summary}{22}{section.4.7}%
\contentsline {section}{\numberline {4.8}Review Questions}{23}{section.4.8}%
\contentsline {chapter}{\numberline {5}Canada Pension Plan}{27}{chapter.5}%