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.
Wm. McColm (613) 995-2455
March 22, 1984
Dear XXXX
This is in reply to your letter of February 10, 1984 concerning a contractor who agrees to provide a group insurance program for his sub-contractors who are individuals engaged in providing janitorial services. You have asked whether the existence of such a group plan would affect in any way a sub-contractor's right to be treated as a self-employed contractor for income tax purposes.
Whether a particular taxpayer is an employee or a self-employed independent contractor for income tax purposes can only be determined on the basis of all the relevant facts in the circumstances. As all facts must be considered in this determination, it is not possible to state that one particular fact, in and by itself, will not tip the scales in one direction or the other. However, we do confirm that, in the absence of any other evidence which would infer that the insured parties were employees, the existence of such a plan by itself, would not cause the insured parties to be so regarded for income tax purposes.
We trust these comments will be of assistance.
Yours truly,
for Director Non-Corporate Rulings Division
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 1984
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 1984
Email this Content