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.
960459
XXXXXXXXXX M.P. Sarazin
Attention: XXXXXXXXXX
February 19, 1996
Dear Sirs:
Re: Expatriate Employees
This is in reply to your letter dated January 26, 1996 wherein you requested our comments as to whether an employment relationship exists in a specific situation.
The Source Deductions Division of Revenue Canada is responsible for determining whether an employee/employer relationship exists in any particular situation. In any case, the determination of whether there is an employee/employer relationship is a question of fact. The Department relies on the basic tests developed by the courts and the Tax Review Board in deciding whether an employee/employer relationship does exist. The tests consist of the control test, the integration test, the economic reality test and the specified results test. Where all of the facts are known, the Source Deductions Division will determine whether an employee/employer relationship exists. You can send your request to:
Source Deductions Division
Revenue Canada
875 Heron Road
Ottawa, Ontario
K1A 0L8
The Registered Plans Division of Revenue Canada is currently considering your request for approval under subparagraph 8503(3)(a)(vii) of the Income Tax Regulations.
Yours truly,
for Director
Financial Industries Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch
c.c.:Betty Bertrand
Registered Plans 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, 1996
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, 1996
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