Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
Principal Issues: A request for an advance income tax ruling to confirm that the relationship to be established by a proposed agreement was that of an independent contractor rather than an employee-employer.
Position: Refused to rule.
Reasons: Rulings in this respect are given by Revenue Collections in the local tax services office.
XXXXXXXXXX J. Gibbons
2000-001193
Attention: XXXXXXXXXX
March 13, 2000
Dear XXXXXXXXXX:
We are replying to your advance ruling request dated February 23, 2000, in which you asked us to confirm that the relationship to be established by a proposed agreement was that of an independent contractor rather than an employer-employee.
As discussed in a telephone conversation with your assistant, XXXXXXXXXX, on March 8, 2000, a request for a ruling on whether an employer-employee relationship exists should be sent to Revenue Collections at the local tax services office. For this purpose, Form CPTI, Request for a Ruling as to the Status of a Worker Under the Canada Pension Plan or Employment Insurance Act, is used by an employer to request a ruling while CPT2, Request for a Ruling as to the Status of a Worker Under the Canada Pension Plan or Employment Insurance Act, is used by an employee to request a ruling.
A refund of your deposit of $481.50 will be sent to you.
Yours truly,
John Oulton
for Director
Business and Publications Division
Income Tax Rulings Directorate
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