CRA considers individuals paid on a per diem or per job basis to be deemed employees

Employment is deemed to include an "office," which is defined to include a position "entitling the individual to a fixed or ascertainable stipend or remuneration." CRA considers that this includes a position entitling the individual to a per diem amount for each day of sitting or other work or (in this case) a fixed amount per completed file – even though the number of sittings or files would not be known until towards the end of the year.

This suggests, for example, that CRA would consider a trustee of a REIT who get s paid a fixed amount per board meeting to be a deemed employee (and thus eligible for s. 7 treatment).

Neal Armstrong. Summary of 7 November 2014 Memo 2014-0549861I7 under s. 248(1) – office.