引用:
作者: lionking1327
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from cra website:
If you are self-employed, we consider that you have a business. If you have a business by yourself, we consider you have a sole proprietorship. If you have a business with a partner, we consider you a have partnership.
If your business is incorporated, see Corporations
Indicators that the worker is a self-employed individual
■ A self-employed individual usually works independently
within a defined framework.
■ The worker does not have anyone overseeing them.
■ 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.
■ The worker can accept or refuse work from the payer.
■ 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.
Indicators that the worker is an employee
■ The worker is not usually responsible for any operating
expenses.
■ Generally, the working relationship between the worker
and the payer is continuous.
■ The worker is not financially liable if he or she does not
fulfil the obligations of the contract.
■ The payer determines and controls the method and
amount of pay.