Control
How much does your business direct how the work is done?
Q1 Does your business control the hours or schedule the worker must follow?
Q2 Does your business direct how the work is performed (the method or process)?
Q3 Does the worker attend your internal meetings, training sessions, or team standups?
Tools & Equipment
Who provides what is needed to do the job?
Q4 Who primarily provides the tools, software, or equipment used for the work?
Q5 Does the contractor have a business email, business insurance, or other formal business infrastructure of their own?
Financial Risk
Who bears the economic risk of the relationship?
Q6 Can the contractor lose money on this engagement — for example, if they incur costs or must redo work at their own expense?
Q7 Does the contractor invoice you (with GST/HST), or are they paid through your payroll system?
Q8 Does the contractor work for other clients or actively market their services to others?
Subcontracting & Independence
Can the worker delegate or replace themselves?
Q9 Can the contractor hire helpers, subcontract the work, or send a substitute to complete the engagement?
Q10 Is there a written contractor agreement in place that clearly defines deliverables (not duties)?
Integration & Duration
How embedded is this person in your business?
Q11 How long has this contractor worked with your business continuously?
Q12 Is the work this contractor does central and integral to your core business operations?
Q13 Does the contractor use your business address, have a company email, or appear as part of your team externally?
Intent & Structure
The CRA also examines what both parties intended and how the arrangement is structured.
Q14 Is the contractor incorporated (operating through their own corporation)?
Q15 Did your business ask or require this person to incorporate (or convert from employee to contractor)?
Calculate My Risk Score
Please answer all 15 questions before calculating.
No data is stored. This tool is for informational purposes only.