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Originally Posted by TheAlpineOracle
There is some pretty good CRA interpretations of employee vs. independent contractor available on their website. There is next to no chance an Uber driver would be considered an employee for Canadian tax purposes.
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That's very debatable. Here are all the things that Uber does with its drivers that are evidence of an employee relationship for the CRA:
- The relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how and when the work is carried out.
- The payer controls the worker with respect to both the results of the work and the method used to do the work.
- The payer chooses and controls the method and amount of pay.
- The worker receives training or direction from the payer on how to do the work. The overall work environment between the worker and the payer is one of subordination.
- The payer chooses to listen to the worker's suggestions but has the final word.
- The worker cannot hire helpers or assistants.
- The worker does not have the ability to hire and send replacements. The worker has to do the work personally.
- The worker has no capital investment in the payer's business.
- The worker does not have a business presence.
Whether that is enough to affirmatively consider drivers employees would still be up to the courts; but the results from recent cases in the US say yes.