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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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+ k5 n7 f1 b+ j6 c; t1 R/ ZIndicators that the worker is an employee
" U- \. ]2 ~/ j3 v7 E/ kThe relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed. 6 j* l$ K6 C/ C1 `% T& ~& `6 u
The payer controls the worker with respect to both the results of the work and the method used to do the work. 0 ^: N$ Q* C5 D) r ^
The payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship. ) b! c$ ~7 v( p7 G
The worker requires permission to work for other payers while working for this payer.
/ K9 Q) @$ J4 N" c- [Where the schedule is irregular, priority on the worker's time is an indication of control over the worker. 4 u, R* e4 N" ~! v0 r7 G8 X
The payer determines what jobs the worker will do. ( y- |3 g& S4 q# Z6 U
The 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. ! h8 S; G* G' y
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$ i7 Z* W2 ^0 ]8 _" L, J
A self-employed individual usually works independently within a defined framework.
$ m( C1 N4 m3 C+ P4 iThe worker does not have anyone overseeing them or watching their every move.
" P5 o) s# @( L. hThe 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.
: A. S( j0 B3 R E* F1 J0 S, C) A/ FThe worker has the ability to accept or refuse work from the payer.
+ z. c4 c6 g: {; ^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.
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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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