Guidelines to Determine Independent Contractor or Employee Status | Canada

Do you know how Canadian tax authorities determine the difference between an employee and an independent contractor?


Many employers are considering hiring staff on a contractor basis instead of employing them outright, as a means of reducing the employer's obligation for payroll remittances. But it's important to understand which factors determine whether a worker will be classified as an independent contractor or as an employee.

These free guidelines for Canadian employers explain what factors Canada Revenue Agency looks at, and how a Canadian court would be likely to determine whether someone who works for you is an employee, even if you assumed you were retaining them as a contractor.

Format and Jurisdiction

Download your free copy of the guidelines in PDF format. This information is for Canadian employers and refers to the laws of Canada.

Document Type: Adobe PDF
Last Updated: 13-April-2026
SKU: 552
$0.00
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