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Quiz: Employee or self-employed?

6 questions

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1 A payer says the written contract states the worker is an independent contractor, so the question is settled. Is it? No — status is determined on the facts of the working relationship, not on how the parties described it Yes — the contract governs the relationship Yes, provided both parties signed it before work began No — CRA disregards intent entirely and looks only at the facts

Answer key unconfirmed — rests on 2 unverified claims.

2 Which factors does CRA consider in determining worker status? Select all that apply.

Select all that apply.

The worker's province of residence Ability to subcontract the work or hire helpers Financial risk borne by the worker The number of hours the worker puts in each week Ownership of tools Opportunity for profit Responsibility for investment and management Control over how and when the work is done

Answer key unconfirmed — rests on 2 unverified claims.

3 A worker disagrees with the payer about their status. What is available? Either party may request a CRA ruling on whether the employment is pensionable under the CPP and insurable under the EI Act, and either may appeal the ruling Only the worker may request a ruling, and it is final Nothing until the worker files their return and CRA reassesses Only the payer may request a ruling

Answer key unconfirmed — rests on 3 unverified claims.

4 A payer treated a worker as self-employed and CRA later determines the worker was an employee. What is the payer's exposure? No exposure, provided the arrangement was made in good faith The worker is liable for the amounts, having accepted the arrangement The exposure is limited to the employer's own share The employer is liable for the amounts that should have been withheld, together with the employer's own share

Answer key unconfirmed — rests on 1 unverified claim.

5 A self-employed individual asks about their CPP and EI position. They pay both portions of CPP and both portions of EI They pay both the employee and employer portions of CPP, and are generally not insurable for EI unless they have entered an agreement for the special benefits available to self-employed persons They pay neither CPP nor EI on self-employment earnings They pay only the employee portion of CPP and are automatically insurable for EI

Answer key unconfirmed — rests on 2 unverified claims.

6 Can a person be both an employee and self-employed at the same time? No — status is determined once for the individual Only in different tax years Only where the two payers are unrelated and in different provinces Yes — a person can be an employee in one working relationship and self-employed in another simultaneously

Answer key unconfirmed — rests on 1 unverified claim.

Unanswered questions are marked wrong. There is no partial credit.