The test of independence - Not all truckers can quality as independent contractors

摘要

The use of an "independent contractor" can appear to be a hassle-free alternative to hiring an employee. There's no need to worry about deductions for such things as income tax, Employment Insurance (EI), Canada Pension Plan (CPP), Quebec Pension Plan (QPP) or Workplace Safety and Insurance Board (WSIB) contributions. Such deductions become the responsibility of the independent contractor, who also has the opportunity to claim business-related expenses. Nor do those who contract the service need to remit their share of CPP/QPP contributions or EI premiums to Revenue Canada and le ministere du Revenu du Quebec.