Worker Classification: Employee or Independent Contractor in Ontario
Navigate the complexities of worker classification for Ontario IT contractors, focusing on tax implications and ESA protections.
Two legal regimes: tax vs employment standards
CRA’s core question
CRA factor 1: control
CRA factor 2: tools and equipment
CRA factor 3: subcontracting and assistants
CRA factors 4 to 6: financial risk, investment/management, opportunity for profit
ESA: common misconceptions
Ontario ESA exemptions
Consequences of getting it wrong
CRA ruling process
References & Resources for Further Learning