Guide to Global Payroll Management - 2020 - 11-9

A Primer on Payroll in Canada

The following excerpts from the CRA's RC4110 guide explain each factor and include indicators
that show whether the worker is an employee or self-employed.
CONTROL
Control is the ability, authority, or right of a payer to exercise control over a worker concerning
the manner in which the work is done and what work will be done.
OWNERSHIP OF TOOLS
Consider if the worker owns and provides tools and equipment to accomplish the work.
Contractual control of, and responsibility for, an asset in a rental or lease situation is also
considered under this factor.
Self-employed individuals often supply the tools and equipment needed for a contract. As a
result, the ownership of tools and equipment by a worker is more commonly associated with a
business relationship. However, employees can also be required to provide their own tools. The
courts have acknowledged that because a worker is needed to provide tools of the trade, this
does not in itself deem that worker to be a self-employed individual. For example, many skilled
trades people such as auto mechanics are required to supply their own tools, even if they are
full-time employees.
Danielle works on a construction site where all electrical tools are provided by the payer. In addition to her
salary, Danielle receives a tool reimbursement for the use of her own non-electrical hand tools. The payer
decides which sites and projects Danielle will work on.
Danielle is more than likely an employee.
In addition to the element of control, Danielle's employer provides all electrical tools as well as a tool
reimbursement for the employee-owned hand tools.
Matteo has invested $150,000 of his own money to start up an IT consulting business. When a private
clinic entered into a contract with Matteo to review their IT system, Matteo sent in one of his staff
consultants, Adrianna, who will report to him throughout the project.
Matteo is more than likely a self-employed worker.
Matteo has made a capital investment in his company, hires and manages staff to help perform the work,
and has established a business presence.

SUBCONTRACTING WORK OR HIRING ASSISSTANTS
Consider if the worker can subcontract work or hire assistants. This factor can help decide a
worker's business presence because subcontracting work or hiring assistants can affect their
chance of profit and risk of loss.
FINANCIAL RISK
Consider the degree of financial risk taken by the worker. Determine if there are any fixed
ongoing costs incurred by the worker or any expenses that are not reimbursed.

© The Canadian Payroll Association/L'Association canadienne de la paie 2020 11-9



Guide to Global Payroll Management - 2020

Table of Contents for the Digital Edition of Guide to Global Payroll Management - 2020

Table of Contents
Guide to Global Payroll Management - 2020 - Intro
Guide to Global Payroll Management - 2020 - Cover1
Guide to Global Payroll Management - 2020 - Cover2
Guide to Global Payroll Management - 2020 - A
Guide to Global Payroll Management - 2020 - B
Guide to Global Payroll Management - 2020 - C
Guide to Global Payroll Management - 2020 - PV-1
Guide to Global Payroll Management - 2020 - PV-2
Guide to Global Payroll Management - 2020 - D
Guide to Global Payroll Management - 2020 - E
Guide to Global Payroll Management - 2020 - F
Guide to Global Payroll Management - 2020 - Table of Contents
Guide to Global Payroll Management - 2020 - 2
Guide to Global Payroll Management - 2020 - 3
Guide to Global Payroll Management - 2020 - 4
Guide to Global Payroll Management - 2020 - 5
Guide to Global Payroll Management - 2020 - 6
Guide to Global Payroll Management - 2020 - 7
Guide to Global Payroll Management - 2020 - 8
Guide to Global Payroll Management - 2020 - 9
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Guide to Global Payroll Management - 2020 - 11
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Guide to Global Payroll Management - 2020 - 13
Guide to Global Payroll Management - 2020 - 14
Guide to Global Payroll Management - 2020 - PI
Guide to Global Payroll Management - 2020 - PI-1
Guide to Global Payroll Management - 2020 - 1-1
Guide to Global Payroll Management - 2020 - 1-2
Guide to Global Payroll Management - 2020 - 1-3
Guide to Global Payroll Management - 2020 - 1-4
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Guide to Global Payroll Management - 2020 - 1-8
Guide to Global Payroll Management - 2020 - 1-9
Guide to Global Payroll Management - 2020 - 1-10
Guide to Global Payroll Management - 2020 - 1-11
Guide to Global Payroll Management - 2020 - 1-12
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Guide to Global Payroll Management - 2020 - 2-10
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Guide to Global Payroll Management - 2020 - 2-22
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Guide to Global Payroll Management - 2020 - 4-10
Guide to Global Payroll Management - 2020 - PII
Guide to Global Payroll Management - 2020 - PII-1
Guide to Global Payroll Management - 2020 - 5-1
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Guide to Global Payroll Management - 2020 - 5-14
Guide to Global Payroll Management - 2020 - 5-15
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Guide to Global Payroll Management - 2020 - PIII
Guide to Global Payroll Management - 2020 - PIII-1
Guide to Global Payroll Management - 2020 - 9-1
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Guide to Global Payroll Management - 2020 - 9-9
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Guide to Global Payroll Management - 2020 - 9-12
Guide to Global Payroll Management - 2020 - 9-13
Guide to Global Payroll Management - 2020 - 9-14
Guide to Global Payroll Management - 2020 - 9-15
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Guide to Global Payroll Management - 2020 - 9-19
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Guide to Global Payroll Management - 2020 - 9-22
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Guide to Global Payroll Management - 2020 - 9-24
Guide to Global Payroll Management - 2020 - 9-25
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Guide to Global Payroll Management - 2020 - 9-27
Guide to Global Payroll Management - 2020 - 9-28
Guide to Global Payroll Management - 2020 - 10-1
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Guide to Global Payroll Management - 2020 - 10-10
Guide to Global Payroll Management - 2020 - 10-11
Guide to Global Payroll Management - 2020 - 10-12
Guide to Global Payroll Management - 2020 - PIV
Guide to Global Payroll Management - 2020 - PIV-1
Guide to Global Payroll Management - 2020 - 11-1
Guide to Global Payroll Management - 2020 - 11-2
Guide to Global Payroll Management - 2020 - 11-3
Guide to Global Payroll Management - 2020 - 11-4
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Guide to Global Payroll Management - 2020 - 11-8
Guide to Global Payroll Management - 2020 - 11-9
Guide to Global Payroll Management - 2020 - 11-10
Guide to Global Payroll Management - 2020 - 11-11
Guide to Global Payroll Management - 2020 - 11-12
Guide to Global Payroll Management - 2020 - 11-13
Guide to Global Payroll Management - 2020 - 11-14
Guide to Global Payroll Management - 2020 - 11-15
Guide to Global Payroll Management - 2020 - 11-16
Guide to Global Payroll Management - 2020 - 11-17
Guide to Global Payroll Management - 2020 - 11-18
Guide to Global Payroll Management - 2020 - 11-19
Guide to Global Payroll Management - 2020 - 11-20
Guide to Global Payroll Management - 2020 - 11-21
Guide to Global Payroll Management - 2020 - 11-22
Guide to Global Payroll Management - 2020 - 11-23
Guide to Global Payroll Management - 2020 - 11-24
Guide to Global Payroll Management - 2020 - 11-25
Guide to Global Payroll Management - 2020 - 11-26
Guide to Global Payroll Management - 2020 - 11-27
Guide to Global Payroll Management - 2020 - 11-28
Guide to Global Payroll Management - 2020 - 11-29
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Guide to Global Payroll Management - 2020 - PV
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Guide to Global Payroll Management - 2020 - PVI
Guide to Global Payroll Management - 2020 - PVI-1
Guide to Global Payroll Management - 2020 - AppA
Guide to Global Payroll Management - 2020 - AppA-1
Guide to Global Payroll Management - 2020 - A-1
Guide to Global Payroll Management - 2020 - A-2
Guide to Global Payroll Management - 2020 - A-3
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Guide to Global Payroll Management - 2020 - AppB
Guide to Global Payroll Management - 2020 - AppB-1
Guide to Global Payroll Management - 2020 - B-1
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Guide to Global Payroll Management - 2020 - AppC
Guide to Global Payroll Management - 2020 - AppC-1
Guide to Global Payroll Management - 2020 - C-1
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