Wednesday, October 15, 2014
11:00am – 12:00pm EST
Speaker: Carole McAfee Wallace & Francesca Mattacchione, Wilson Vukelich, LLP
Recently, the CRA has been paying a lot of attention to the distinction between an employee/employer relationship and an independent contractor relationship. Often times, there can be a fine line between the two relationships. However, the distinction between the two has different consequences for the business owner. As an employer, there are withholding obligations required for employees. Independent contractor relationships don’t generally have the same withholding obligations required for employees, save some exceptions.
1) In a first part of the presentation, the required elements to distinguish between an employee and an independent contractor will be discussed, with reference to recent case law.
2) In a second part of the presentation, the risks of not properly defining the relationship between the corporation and the employee or independent contractor will be discussed, with specific reference to the Income Tax Act.
3) In a third part of the presentation, the future risks to the corporation in regard to sale transactions, will be discussed.
4) In a fourth part of the presentation, we will highlight how the different relationships can be set-up.
Cost (individual webinar)
Members ~ $100 + 13% HST
Non Members ~ $200 + 13% HST