Employee vs. Contractor Status

In this module, CPA professionals will assess the legal and tax implications of classifying individuals as employees or independent contractors, with a focus on both employer and worker risks. Using case law analysis and CRA interpretive guidance, the course highlights the criteria used to determine employment status, including control, integration, tools of trade, and chance of profit/risk of loss. Participants will explore implications for CPP/EI, payroll withholding, GST/HST obligations, and potential retroactive reassessments. Practical guidance is provided for drafting contracts, mitigating reclassification risks, and advising clients operating in the gig economy or using subcontracted services.