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发表于 2006-11-17 19:15
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definition by CRA on employee self employed relationship
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4 V$ Q% G. \6 S% `: }: r" I& fIndicators that the worker is an employee0 f; R- m$ R7 m) ]) z
The relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed.
4 V$ `( T* W7 \9 i6 ?+ ~7 K: {The payer controls the worker with respect to both the results of the work and the method used to do the work. 7 q( D8 X& e: p" h5 t5 H3 A2 G3 }" D
The payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship. & p1 m' j9 X* y# z K# J
The worker requires permission to work for other payers while working for this payer. % b& X, |. d$ J& _, w' ^* W
Where the schedule is irregular, priority on the worker's time is an indication of control over the worker.
3 u# y8 R: e u; z7 c6 E: iThe payer determines what jobs the worker will do. / m) w; C5 }3 K& B8 Q5 m y
The worker receives training or direction from the payer on how to do the work. The overall work environment between the worker and the payer is one of subordination. 9 ?$ e( P, M8 `: p4 y
The payer chooses to listen to the worker's suggestions but has the final word. ( r( r* d3 s$ m1 v5 s, ]5 o
% ? n) R& ?+ M: @Indicators that the worker is a self-employed individual2 F; L7 N1 [# ` |* }
A self-employed individual usually works independently within a defined framework.
9 u# L1 n( l4 E, N( v" P0 q2 UThe worker does not have anyone overseeing them or watching their every move. X3 N2 ^, [2 ?( z
The worker is usually free to work when and for whom he or she chooses and may provide his or her services to different payers at the same time.
( A K, k' I5 i3 AThe worker has the ability to accept or refuse work from the payer. . d( S% {. E* q- p5 ]) R
The working relationship between the payer and the worker does not present a degree of continuity, loyalty, security, subordination, or integration, all of which are generally associated with an employer-employee relationship.
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