EMPLOYER/EMPLOYEE |
Appendix B
|
QUESTION |
EMPLOYEE |
CONTRACTOR |
Factors |
||
Is the position permanent? |
Yes |
No |
How is the person paid. |
Payroll |
Invoice |
Is the person an individual, sole proprietorship, partnership, or corporation? |
Individual |
Sole proprietorship, partnership, or corporation |
Certificate of incorporation or certificate of Business Registration. |
No |
Yes |
Workers Compensation Insurance # (WCB account) & GST #. |
No |
Yes |
Control Test |
||
Does the company control the manner, method, time and location of the person’s work? |
Yes |
No Manage Results |
Does the company coordinate or supervise the person’s work? Discipline? |
Yes |
No |
Can the person only or primarily work for the company? |
Yes |
No |
Integration Test |
||
Are the person’s services integrated into the day-to-day business operations? |
Yes |
No |
Does the person provide his own tools? |
No |
Yes |
Does the person receive benefits? |
Yes |
No |
Economic Reality Test |
||
Will the person incur losses or hardship if specific goals are not attained? |
No |
Yes |
Specific Result Test |
||
Does the person perform the same work as company employees? |
Yes |
No Hired for specific task |