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发表于 2006-11-17 19:15
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definition by CRA on employee self employed relationship
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2 ]4 G/ L% l, t* @( }3 AIndicators that the worker is an employee, e7 i9 Y! A1 s4 X* g0 i# }
The relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed.
- N6 L/ d' _% D, NThe payer controls the worker with respect to both the results of the work and the method used to do the work. " }" x( U, C5 U0 C
The payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship. % L( k6 F8 A! y; I" v. W, X, S: L
The worker requires permission to work for other payers while working for this payer. 8 m+ P9 [. ?$ z" c3 w
Where the schedule is irregular, priority on the worker's time is an indication of control over the worker.
3 ]0 [! z6 E( Z, j9 g+ GThe payer determines what jobs the worker will do.
. y1 m1 w* Q" t& pThe worker receives training or direction from the payer on how to do the work. The overall work environment between the worker and the payer is one of subordination.
. Y) e7 Y$ W- e: H/ r3 }The payer chooses to listen to the worker's suggestions but has the final word.
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Indicators that the worker is a self-employed individual
& S- C- z! D: C0 \) yA self-employed individual usually works independently within a defined framework. 7 A, |7 q) \; P! M: \8 ^
The worker does not have anyone overseeing them or watching their every move. 5 L2 y+ e) `1 [" `
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.
& v' g' t7 v( v9 h) w6 P; O9 UThe worker has the ability to accept or refuse work from the payer. & U+ }0 u2 O3 C7 o' X: ]0 E; x
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.8 V; I+ Q) t F! K: `) Z. U' Q
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[ 本帖最后由 精打細算 于 2006-11-17 18:16 编辑 ] |
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