My agreement called me an independent contractor. Every second Friday, I sent an invoice for IT support. It felt settled until someone asked who decided when I worked, which jobs I took and whether I could send another technician.
I owned a laptop. The company set my hours, assigned my daily queue and expected me personally at its office. One fact pointed to equipment I owned; several others raised questions about how independent the arrangement really was.
Read the agreement beside the working facts
The CRA considers the whole relationship. The parties' intention matters, but it must fit the actual terms and conditions. An invoice, a business number or the word "contractor" is not a substitute for that analysis. CRA's employee-or-self-employed guide.
I kept the agreement, then collected ordinary evidence: schedules, assignment messages, payment records, equipment arrangements and the rules about taking other work. I wanted an accurate picture, including facts that did not support my original assumption.
Ask concrete questions about independence
Under the common-law approach, the CRA considers control, tools, the ability to hire help, financial risk, investment and management, and the opportunity for business profit. The factors are considered together. Useful questions include:
- Who has the right to direct how and when the work is done?
- Can I decline assignments or arrange and pay a qualified substitute?
- Who pays for significant equipment, repairs, insurance and ongoing business costs?
- Can my decisions about prices and expenses produce a business profit or loss?
An employee can supply tools. A contractor can charge by the hour. Neither fact decides the result alone. The right to control matters even when a skilled worker needs little day-to-day instruction. CRA's factors and contrasting examples.
My own laptop therefore belonged in the file, but it was not a verdict. Nor would a slightly higher hourly rate turn a controlled working arrangement into an independent business.
Use the right framework for Quebec
The CRA guide distinguishes Quebec civil law from the common-law approach elsewhere. Its Quebec analysis considers the work performed, remuneration and the relationship of subordination, comparing the parties' intentions with the real arrangement. Which framework applies generally depends on where the contract was formed, subject to its applicable-law terms. A mailing address alone is not the whole analysis. Quebec and other-province approaches.
For my Ontario agreement, I used the applicable common-law questions. Someone whose contract is governed by Quebec law should use that section of the guidance instead of treating a checklist as universal.
Request a ruling when the status remains uncertain
Either the worker or payer can ask the CRA for a CPP/EI ruling. It addresses whether the worker is an employee or self-employed and whether the employment is pensionable or insurable. The request can be made through the relevant CRA account, an authorized representative, or a letter or Form CPT1 sent to the designated office. How to request a ruling.
For a worker or payer, the usual deadline is June 29 of the following year. A request about work in 2026 is therefore due June 29, 2027. CRA's weekend rule applies when June 29 falls on Saturday or Sunday. Do not assume the personal income-tax filing deadline is the ruling deadline. Request time limit.
Follow the result through the records
Status affects payroll obligations and how income and expenses are reported. A ruling can require follow-up by both parties; it is not enough to rename the next invoice. The letter concerns the specified worker, payer and employment period. If the working terms later change, the old result may not answer the new arrangement. Scope and consequences of a ruling.
I did not solve the question by buying another laptop. I brought the actual arrangement to the discussion and kept the evidence needed to resolve it.
Checked October 20, 2026. This guide addresses CRA worker-status analysis and CPP/EI rulings; it does not determine employment-law entitlements in an individual dispute.
