410 likes | 1.96k Views
Employee Employer Relationship. By Kathie Shi. Preview. The difference between employee and self employed The importance of determining employee-employer relationships Canada Revenue Agency’s four criteria Control Ownership of tools Chance of profit and risk of loss Integration.
E N D
Employee Employer Relationship By Kathie Shi
Preview • The difference between employee and self employed • The importance of determining employee-employer relationships Canada Revenue Agency’s four criteria • Control • Ownership of tools • Chance of profit and risk of loss • Integration
Four Criteria 1. Control 2. Ownership of tools 3. Chance of profit and risk of loss 4. Integration
1. Control - employee Interviewed Work method is determined by the employer
Control - employee Has to try to complete all the work that is asked of him Could be laid off or dismissed by the employer
Control – Self-Employed Not interviewed Perform work in their own manner
Control – Self-Employed Work more day and hours?? No Way Able to choose their work
Summary • Importance of determining employee-employer relationship • CRA’s 4 criteria • Reference: www.rev.gov.on.ca/en/bulletins/eht/0196.html www.cra-arc.gc.ca/E/pub/tg/rc4110/rc4110-08e.pdf