F

Employee or Self-employed?

RC4110(E) Rev. 18
Is this guide for you?
Use this guide if you are:
■ a payer or employer
■ a worker
It will help you understand how to decide a worker’s employment status.

Our publications and personalized correspondence are

available in braille, large print, e-text, or MP3 for those who
have a visual impairment. For more information, go
to canada.ca/cra-multiple-formats or call 1-800-959-5525.

La version française de ce guide est intitulée Employé ou travailleur indépendant?

canada.ca/taxes
Table of contents
Page Page
Before you start .................................................................... 4  Online services ..................................................................... 10 
Employee or self-employed worker? ................................ 4  My Account ............................................................................ 10 
Employment insurance for self-employed individuals . 4  Receiving your CRA mail online .................................... 10 
Requesting a ruling .............................................................. 4  Handling business taxes online .......................................... 10 
Time limit for requesting a ruling ................................. 4  CRA BizApp....................................................................... 10 
Filing an appeal .................................................................... 4  Receiving your CRA mail online .................................... 10 
Authorizing the withdrawal of a pre-determined
Employment status.............................................................. 5 
amount from your bank account ................................ 10 
Deciding a worker’s employment status in a Electronic payments ............................................................. 10 
province or territory other than Quebec...................... 5 
For more information .......................................................... 11 
Factors to consider ............................................................... 5  What if you need help? ........................................................ 11 
Control ................................................................................ 5  Direct deposit......................................................................... 11 
Tools and equipment ....................................................... 6  Forms and publications ....................................................... 11 
Subcontracting work or hiring assistants ..................... 6  Electronic mailing lists ......................................................... 11 
Financial risk ..................................................................... 7  Tax Information Phone Service (TIPS) .............................. 11 
Responsibility for investment and management ........ 7  Teletypewriter (TTY) users ................................................. 11 
Opportunity for profit ..................................................... 7  Court decisions ...................................................................... 11 
Legislative references ........................................................... 11 
Deciding a worker’s employment status in the Legal material ........................................................................ 11 
province of Quebec .......................................................... 8  Interpretive articles ............................................................... 11 
Factors to consider ............................................................... 8  Tax centres.............................................................................. 11 
Carrying out the work ..................................................... 8  Complaints and disputes ..................................................... 11 
Remuneration .................................................................... 8  Service-related complaints .............................................. 11 
Relationship of subordination ........................................ 8  Formal disputes (objections and appeals)..................... 12 
Reprisal complaints .......................................................... 12 
Special situations ................................................................ 9  Due dates ................................................................................ 12 
Have you received a CPP/EI ruling? ............................... 9 

canada.ca/taxes 3
 employment is pensionable or insurable. If you have a
Before you start payroll program account and are registered on
My Business Account, you can use the “Request a CPP/EI
Employee or self-employed worker? ruling” service in My Business Account at canada.ca/my-
It is important to decide whether a worker is an employee cra-business-account.
or a self-employed individual. Employment status directly An authorized representative for the payer can request a
affects a person’s entitlement to employment insurance (EI) ruling electronically in Represent a Client at canada.ca/
benefits under the Employment Insurance Act. It can also taxes-representatives.
have an impact on how a worker is treated under other
legislation such as the Canada Pension Plan and the Income A payer or a worker can request a ruling by sending a letter
Tax Act. or a filled out Form CPT1, Request for a Ruling as to the
Status of a Worker Under the Canada Pension Plan and/or
The facts of the working relationship as a whole decide the the Employment Insurance Act, to their tax services office.
employment status. You can get this form at canada.ca/cra-forms or by
In an employer-employee relationship, the payer is calling 1-800-959-5525. For a list of our tax services offices,
considered an employer and the worker an employee. go to canada.ca/cra-offices.
Employers are responsible for deducting Canada Pension You can get more employer information by reading
Plan (CPP) contributions, EI premiums, and income tax “Employer responsibilities – The payroll steps” at canada.ca/
from remuneration or other amounts they pay to their en/revenue-agency/services/tax/businesses/topics/payroll/
employees. Employers must remit these deductions along payroll-overview/employer-responsibilities-
with their share of CPP contributions and EI premiums to payroll-steps.html.
the Canada Revenue Agency (CRA).
Note
An employer who fails to deduct the required CPP This guide does not replace a formal request for a
contributions or EI premiums has to pay both the ruling.
employer’s share and the employee’s share of any
contributions and premiums owing, plus penalties and
interest. For more information, go to canada.ca/payroll.
Time limit for requesting a ruling
A worker or a payer can request a ruling before June 30 of
Note the year following the year to which the question relates.
Non-arm’s length relationship – If an employee is not For example, if the employment took place in 2018, the
dealing at arm’s length with the employer, it is possible ruling request has to be made before June 30, 2019.
that his or her employment is not insurable under the
Employment Insurance Act. For more information, read
the interpretive article on this subject at canada.ca/cpp- Filing an appeal
ei-explained. If a CPP/EI ruling has been issued and the worker or payer
does not agree with the decision, either party has the right
If the worker is a self-employed individual, he or she must
to file an appeal within 90 days after being notified of the
operate a business and be engaged in a business relationship
CPP/EI ruling.
with the payer.
If a CPP/EI payroll deductions assessment has been issued,
For more information, go to canada.ca/en/services/
the payer has the right to file an appeal within 90 days after
business/taxes.html.
being notified of that payroll assessment.

Employment insurance for However, if you receive a payroll assessment because your
payment was not applied to your account correctly, before
self-employed individuals you file an appeal, we recommend that you call or write to
Some self-employed individuals may be eligible for the tax services office or tax centre to discuss it. Many
employment insurance special benefits by contributing to disputes are resolved this way and can save you the time
the plan. and trouble of appealing.
For more information, visit Service Canada at canada.ca/en/ To appeal a CPP/EI ruling decision or a payroll
employment-social-development/corporate/portfolio/ deductions assessment, you can:
service-canada.html.
■ access My Business Account at canada.ca/my-cra-
Self-employed individuals in Quebec may be eligible for business-account, if you are a business owner, and select
benefits under the Quebec Parental Insurance Plan (QPIP). “Register a formal dispute (Appeal)” for your payroll
For more information, visit Revenu Québec program account
at rqap.gouv.qc.ca/Index_en.asp. ■ access My Account at canada.ca/my-cra-account, if you
are an individual, select “Register my formal dispute,”
Requesting a ruling and choose “CPP/EI ruling” in the subject area
If a worker or payer is not sure of the worker’s employment ■ access Represent a Client at canada.ca/taxes–
status, either party can request a ruling to have the status representatives. If you represent a business, select
evaluated. A ruling indicates whether a worker is an “Register a formal dispute (Appeal)” for a payroll
employee or is self-employed, and whether that worker’s program account. If you represent an individual, select

4 canada.ca/taxes
 “Register my formal dispute,” and then choose “CPP/EI We need to know how they defined their working
ruling” in the subject area relationship and why they defined it as such.
■ use Form CPT100, Appeal of a Ruling Under the Canada Sometimes the intention is clear and both parties are in
Pension Plan and/or Employment Insurance Act, to agreement (common intent). Sometimes the intent can be
appeal a CPP/EI ruling found in a written agreement. Sometimes the two parties
have a different understanding as to the status of their
■ use Form CPT101, Appeal of an Assessment Under the
working relationship, in which case there is no common
Canada Pension Plan and/or Employment Insurance
intent.
Act, to appeal a payroll deductions assessment
Workers and payers can set up their affairs as they see fit;
■ write to the chief of appeals at your tax services office or
however, the employment status they have chosen must be
tax centre explaining why you do not agree with the
reflected in the actual terms and conditions of the working
ruling or payroll deductions assessment and provide all
relationship.
relevant facts. Include a copy of the CPP/EI ruling letter
or payroll deductions assessment. The addresses of our To decide the parties’ intentions, we get a copy of the
tax services offices are available at canada.ca/cra-offices. contract, or testimony by the parties and examine the
The addresses of our tax centres are listed at page 11 of parties’ actions. Both parties’ intentions form part of the
this guide context that we analyse.
For more information on how to appeal a CPP/EI ruling Step 2
decision or a payroll deductions assessment, see
We ask the worker and the payer questions that will help
Booklet P133, Your Appeal Rights – Canada Pension Plan
us understand the working relationship and allow us to
and Employment Insurance Coverage.
verify whether the intent of the parties is reflected in the
facts.
Employment status These questions relate to the following elements:
Certain factors have to be considered when deciding if a ■ the level of control the payer has over the worker’s
worker is an employee or a self-employed individual. activities
These factors differ if the contract is formed in the province ■ whether the worker or payer provides the tools and
of Quebec or in any other province or territory. Usually, the equipment
province or territory where the contract was formed will
decide which set of factors to use. ■ whether the worker can subcontract the work or hire
assistants
Note
In a written contract, the parties may state that in the ■ the degree of financial risk the worker takes
event of a disagreement about the contents of the ■ the degree of responsibility for investment and
contract, it is to be interpreted under the Quebec management the worker holds
law (civil code), even though the contract was formed,
for example, in Ontario (common law). Depending on ■ the worker’s opportunity for profit
where the contract is formed, unless it is stated ■ any other relevant factors, such as written contracts
differently in the written contract, use the set of factors
appropriate for your situation. We look at the answers separately for each element and
then together.
Deciding a worker’s employment We consider whether they reflect the stated intention and
we decide if the actual working conditions are more
status in a province or territory consistent with a contract of service or with a contract for
other than Quebec services.

When we examine whether a person is an employee or a Factors to consider

self-employed individual, the key question we ask is
whether the person is engaged to carry out services as a To help you understand the process, we explain each factor
person in business on his or her own account, or as an below and show some indicators that the worker may be an
employee. To do this, we examine the total relationship employee or a self-employed individual.
between the worker and the payer, using a two-step
approach. Control
Step 1 Control is the ability, authority, or right of a payer to
exercise control over a worker concerning the manner in
We ask the worker and the payer what their intent was which the work is done and what work will be done.
when they entered into the working arrangement. Did the
two parties intend to enter into a contract of service Degree of control or independence
(employer-employee relationship) or did they intend to Consider the degree of control held by the payer or the
enter into a contract for services (business relationship)? degree of independence held by the worker.

canada.ca/taxes 5
The actual degree of control will vary with the type of work Tools and equipment
and the skills of the worker. Consider if the worker owns and provides tools and
Deciding the degree of control can be difficult when equipment to accomplish the work. Contractual control of,
examining the employment of professionals such as and responsibility for, an asset in a rental or lease situation
engineers, doctors, and IT consultants. Because of their is also considered under this factor.
expertise and specialized training, they may need little or What is relevant is the significant investment in the tools
no specific direction in their daily activities. When and equipment along with the cost of replacement, repair,
examining the factor of control, it is necessary to focus on and insurance. A worker who has made a significant
both the payer’s control over the worker’s daily activities investment is likely to retain a right over the use of these
and the payer’s influence over the worker. assets, diminishing the payer’s control over how the work
is carried out. In addition, such a significant investment
Payer’s right to exercise control may place the worker at a risk of a financial loss.
It is the right of the payer to exercise control that is
relevant, not whether the payer actually exercises this right. Note
Tools and equipment can vary widely in terms of value
It is the control of a payer over a worker that is relevant and and can include everything from wrenches and
not the control of a payer over the end result of a product hammers, to specialized clothing, appliances,
or service purchased. stethoscopes, musical instruments, computers, and
vehicles such as trucks and tractors.
Indicators showing that the worker is an employee
Self-employed individuals often supply the tools and
■ The relationship is one of subordination. The payer will
equipment required for a contract. As a result, the
often direct, scrutinize, and effectively control many ownership of tools and equipment by a worker is more
elements of how and when the work is carried out. commonly associated with a business relationship.
■ The payer controls the worker with respect to both the However, employees sometimes also have to provide their
results of the work and the method used to do the work. own tools. The courts have acknowledged that because a
■ The payer chooses and controls the method and amount worker is required to provide tools of the trade, this does
of pay. Salary negotiations may still take place in an not in itself mean that the worker is a self-employed
employer-employee relationship. individual. For example, many skilled tradespeople such as
auto mechanics have to supply their own tools, even if they
■ The payer decides what jobs the worker will do. are full-time employees.
■ The payer chooses to listen to the worker’s suggestions
but has the final word. Indicators showing that the worker is an employee
■ The payer supplies most of the tools and equipment the
■ The worker requires permission to work for other payers
worker needs. In addition, the payer is responsible for
while working for this payer.
repair, maintenance, and insurance costs.
■ Where the schedule is irregular, priority on the worker’s
■ The payer retains the right of use over the tools and
time is an indication of control over the worker.
equipment provided to the worker.
■ The worker receives training or direction from the payer
■ The worker supplies the tools and equipment and the
on how to do the work. The overall work environment
payer reimburses the worker for their use.
between the worker and the payer is one of
subordination.
Indicators showing that the worker is a self-employed
individual
Indicators showing that the worker is a self-employed
■ The worker provides the tools and equipment needed for
individual
the work. In addition, the worker is responsible for the
■ A self-employed individual usually works
costs of repairs, insurance, and maintenance to the tools
independently.
and equipment.
■ The worker does not have anyone overseeing his or her
■ The worker has made a significant investment in the
activities.
tools and equipment and the worker retains the right
■ The worker is usually free to work when and for whom over the use of these assets.
he or she chooses and may provide his or her services to
■ The worker supplies his or her own workspace, is
different payers at the same time.
responsible for the costs to maintain it, and does
■ The worker can accept or refuse work from the payer. substantial work from that site.
■ The working relationship between the payer and the
worker does not present a degree of continuity, loyalty, Subcontracting work or hiring assistants
security, subordination, or integration, all of which are Consider if the worker can subcontract work or hire
generally associated with an employer-employee assistants. This factor can help decide a worker’s business
relationship. presence because subcontracting work or hiring assistants
can affect their chance of profit and risk of loss.

6 canada.ca/taxes
Indicators showing that the worker is an employee Responsibility for investment and
■ The worker cannot hire helpers or assistants. management
■ The worker does not have the ability to hire and send Consider the degree of responsibility for investment and
replacements. The worker has to do the work personally. management held by the worker.
Is the worker required to make any investment in order to
Indicators showing that the worker is a self-employed provide the services?
individual
■ The worker does not have to carry out the services
A significant investment is evidence that a business
personally. He or she can hire another party to either do relationship may exist. You should also consider if the
the work or help do the work, and pays the costs for worker is free to make business decisions that affect his or
doing so. her profit or loss.

■ The payer has no say in whom the worker hires. Indicators showing that the worker is an employee
■ The worker has no capital investment in the payer’s
Financial risk business.
Consider the degree of financial risk taken by the worker. ■ The worker does not have a business presence.
Consider if there are any fixed ongoing costs incurred by
the worker or any expenses that are not reimbursed.
Indicators showing that the worker is a self-employed
Usually, employees will not have any financial risk as any individual
expenses will be reimbursed, and they will not have fixed ■ The worker has capital investment.
ongoing costs.
■ The worker manages his or her staff.
Self-employed individuals, on the other hand, can have
financial risk and incur losses because they usually pay ■ The worker hires and pays individuals to help do the
fixed monthly costs even if work is not currently being work.
done. ■ The worker has established a business presence.
Employees and self-employed individuals may be
reimbursed for business or travel expenses. Therefore, Opportunity for profit
focus on the expenses that are not reimbursed by the payer. Consider whether the worker can realize a profit or incur a
loss, as this indicates that a worker controls the business
Indicators showing that the worker is an employee aspects of services rendered and that a business
■ The worker is not usually responsible for any operating relationship likely exists. To have a chance of a profit and a
expenses. risk of a loss, a worker has to have potential proceeds and
expenses, and one could exceed the other.
■ Generally, the working relationship between the worker
and the payer is continuous. This factor has to be considered from the worker’s
perspective, not the payer’s. It is for the most part an
■ The worker is not financially liable if he or she does not assessment of the degree to which the worker can control
fulfil the obligations of the contract. his or her proceeds and expenses.
■ The payer chooses and controls the method and amount Employees normally do not have the chance of a profit and
of pay. risk of a loss even though their remuneration can vary
depending on the terms of their employment contracts. For
Indicators showing that the worker is a self-employed example, employees working on a commission or piece-rate
individual basis, or employees with a productivity bonus clause in
■ The worker hires helpers to assist in the work. The their contract can increase their earnings based on their
worker pays the hired helpers. productivity. This increase in income is not normally
viewed as a profit, as it is not the excess of proceeds over
■ The worker does a substantial amount of work from his
expenses.
or her own workspace and incurs expenses relating to
the operation of that workspace. Employees may have expenses directly related to their
employment, such as automobile expenses, and board and
■ The worker is hired for a specific job rather than an
lodging costs. Normally, expenses would not place
ongoing relationship.
employees at risk of incurring a loss because it is unlikely
■ The worker is financially liable if he or she does not fulfil that the expenses would be greater than their remuneration.
the obligations of the contract.
Self-employed individuals normally have the chance of
■ The worker does not receive any protection or benefits profit or risk of loss, because they have the ability to pursue
from the payer. and accept contracts as they see fit. They can negotiate the
price (or unilaterally set their prices) for their services and
■ The worker advertises and actively markets his or her
have the right to offer those services to more than one
services.
payer. Self-employed individuals will normally incur
expenses to carry out the terms and conditions of their
contracts, and to manage those expenses to maximize net

canada.ca/taxes 7
earnings. Self-employed individuals can increase their To decide the parties’ intentions, we get a copy of the
proceeds and/or decrease their expenses in an effort to contract, or testimony by the parties and examine the
increase profit. parties’ actions. Both parties’ intentions form part of the
context that we analyse.
Employees generally do not share in profits or suffer losses
incurred by the payer’s business. Step 2
The method of payment may help to decide if the worker We look to see if the employment meets the definition of a
has the opportunity to make a profit or incur a loss. In an contract of employment or of a business contract (contract
employer-employee relationship, the worker is normally for services) defined in the Civil Code of Québec by
guaranteed a return for the work done and is usually paid considering the following factors:
on an hourly, daily, weekly, or similar basis.
■ carrying out the work
Similarly, some self-employed individuals are paid on an
■ remuneration
hourly basis. However, when a worker is paid a flat rate for
the work done, it generally indicates a business ■ relationship of subordination
relationship, especially if the worker incurs expenses in
doing the work. It is important to gather the facts and analyze them in light
of the specific context of the employment and the intent of
the parties.
Indicators showing that the worker is an employee
■ The worker is not normally in a position to realize a
Step 3
business profit or loss.
We compare each party’s intentions with their actual
■ The worker is entitled to benefit plans that are normally working relationship. We decide whether the conditions of
offered only to employees. These include registered the working relationship represent the status that the
pension plans, and group accident, health, and dental parties have chosen and that they are consistent with the
insurance plans. definitions of the Civil Code of Québec.

Indicators showing that the worker is a self-employed

individual
Factors to consider
■ The worker can hire a substitute and the worker pays the Examine the relationship between the worker and the payer
substitute. by considering the factors outlined in Step 2.

■ The worker is compensated by a flat fee and incurs To help you understand the process, we explain each factor
expenses in carrying out the services. and provide some indicators to show whether a
relationship of subordination exists.

Deciding a worker’s employment Carrying out the work

status in the province of Quebec Whether there is an employer-employee relationship or a
business relationship, the worker has to do the work. It can
When we examine whether a person is an employee or be part-time or full-time for a specified or indeterminate
self-employed individual in the province of Quebec, we period.
examine the relationship between the worker and the
payer, using a three-step approach.
Remuneration
Step 1 Remuneration means how a worker is paid. It includes all
consideration and benefits that have a monetary value.
We ask the worker and the payer what their intent was
Whether there is an employer-employee relationship or a
when they entered into the working arrangement. Did the
business relationship, the worker will receive remuneration
two parties intend to enter into a contract of service
in exchange for work. The remuneration can be calculated
(employer-employee relationship) or did they intend to
by time, by the piece, or in another manner.
enter into a contract for services (business relationship)?
We need to know how they defined their working Relationship of subordination
relationship and why they defined it as such. This factor helps distinguish the employer-employee
Sometimes the intention is clear and both parties are in relationship from a business relationship.
agreement (common intent). Sometimes the intent can be The relationship of subordination is the capacity, the
found in a written agreement. Sometimes the two parties authority, or the right of a payer to exercise a control over
have a different understanding of the status of their the worker’s activities and the manner in which the work is
employment relationship, in which case there is no done.
common intent.
Workers and payers can set up their affairs as they see fit; Degree of control or independence
however, the employment status they have chosen must be Consider the degree of control held by the payer or the
reflected in the actual terms and conditions of the working degree of independence held by the worker.
relationship.

8 canada.ca/taxes
The actual degree of control will vary with the type of work ■ The working relationship between the payer and the
and the skills of the worker. worker does not present a degree of continuity, loyalty,
security, subordination, or integration, all of which are
Deciding the degree of control can be difficult when
generally associated with an employer-employee
examining the employment of professionals such as
relationship.
engineers, doctors, and IT consultants. Because of their
expertise and specialized training, they may require little or Note
no specific direction in their daily activities. When Since in certain working relationships it can be difficult
examining the factor of control, it is necessary to focus on to decide whether there is a relationship of
both the payer’s control over the worker’s daily activities subordination, we can also take into consideration
and the payer’s influence over the worker. indicators used in common law, referred to above in
Step 2 of the section “Deciding a worker’s employment
Payer’s right to exercise control status in a province or territory other than Quebec.”
It is the right of the payer to exercise control that is
relevant, not whether the payer actually exercises this right. Special situations
It is the control of a payer over a worker that is relevant and
not the control of a payer over the end result of a product Special rules concerning CPP, EI and income tax apply to
or service that he or she has purchased. the following occupations:
■ barbers and hairdressers
Indicators showing that the worker is an employee
■ taxi drivers and drivers of other passenger-carrying
■ The payer directs and controls many elements of how the
vehicles
work is done (such as what, who, where, when, and
how). ■ emergency services volunteers
■ The payer controls the worker’s absences, such as sick ■ temporary help services
leave or vacation leave.
■ caregiver, baby-sitter, or domestic worker
■ The payer controls the worker with respect to the results
of the work and the method used to do the work. ■ employees outside of Canada

■ The payer creates the work schedule and establishes the ■ fishers
worker’s rules of conduct. ■ Indians
■ The payer can impose disciplinary actions on a worker. ■ placement and employment agency workers
■ The worker has to do the work personally. ■ seasonal agricultural workers
■ The worker has to remit activity reports to the payer. ■ special or extra duty pay for police officers
■ The worker’s activities are reserved to a single payer For more information on special situations, see
(exclusivity of services). Guide T4001, Employers’ Guide – Payroll Deductions and
■ The worker receives training or direction from the payer Remittances, or go to canada.ca/payroll.
on how to do the work.
■ The worker accepts being part of the payer’s business to
Have you received a CPP/EI ruling?
have the latter benefit from his work. If you received a CPP/EI ruling, and if a worker’s status
has changed from employee to self-employed or from
■ The parties have inserted a non-competition clause in self-employed to employee, we have information that
their written contract. could be of interest to you. To find out more,
go to canada.ca/cpp-ei-rulings and click on “Have you
Indicators showing that the worker is a self-employed received a CPP/EI ruling?”
individual
■ The worker is usually free to work when and for whom
he or she chooses and may provide his or her services to
different payers at the same time.
■ The worker does not have to carry out the services
personally. He or she can hire another party to either do
the work or help do the work.
■ The worker can generally choose the time and the
manner in which the work will be done.
■ The worker does not need to be at the payer’s premises.
■ The worker can accept or refuse work from the
payer.

canada.ca/taxes 9
Online services
My Account ■ send account related enquiries and view answers to
common enquiries
The CRA’s My Account service is fast, easy, and secure.
Find out how to register at canada.ca/my-cra-account ■ send an enquiry about your audit
Use My Account to: ■ download reports

■ view your benefit and credit information To log in to or register for the CRA’s online services, go to:

■ view your notice of assessment ■ My Business Account at canada.ca/my-cra-business-

account, if you are a business owner
■ change your address, direct deposit information, and
marital status ■ Represent a Client at canada.ca/taxes-representatives, if
you are an authorized representative or employee
■ register to receive email notifications when you have
mail to view in My Account and when important For more information, go to canada.ca/taxes-business-
changes are made on your account online.

■ check your TFSA contribution room and RRSP

deduction limit
CRA BizApp
CRA BizApp is a mobile web application for small business
■ check the status of your tax return owners and sole proprietors. The application offers secure
■ view and print your proof of income statement (option access to view accounting transactions, pay outstanding
‘C’ print) balances, and more.

■ send documents to the CRA For more information, go to canada.ca/cra-mobile-apps.

■ send an enquiry about your audit Receiving your CRA mail online
■ link between your CRA My Account and My Service Sign up for email notifications to get most of your CRA
Canada Account mail, like your PD7A – statement of account for current
source deductions, online.
Receiving your CRA mail online For more information, go to canada.ca/cra-business-email-
Sign up for the CRA’s online mail service to get most of notifications.
your CRA mail, like your notice of assessment online. For
more information, go to canada.ca/cra-email-notifications. Authorizing the withdrawal of a
pre-determined amount from your bank
Handling business taxes online account
Use the CRA’s online services for businesses throughout Pre-authorized debit (PAD) is a flexible online payment
the year to: option managed by you. Through this option, you agree to
■ make payments to the CRA by setting up pre-authorized authorize the CRA to withdraw a pre-determined amount
debit agreements in My Business Account or by using the from your bank account to pay tax on a specific date or
My Payment service dates.

■ file a return, view the status of filed returns, and amend You can set up a PAD agreement using the CRA’s secure
returns online My Business Account service at canada.ca/my-cra-
business-account. You can view historical records, modify,
■ send documents to the CRA cancel, or skip a payment. For more information, go
■ authorize a representative for online access to your to canada.ca/payments and select “Pre-authorized debit.”
business accounts
■ register to receive email notifications and to view mail
Electronic payments
from the CRA in My Business Account Make your payment using:
■ change addresses ■ your financial institution’s online or telephone banking
services
■ manage direct deposit information
■ the CRA’s My Payment service at canada.ca/cra-my-
■ view account balance and transactions payment
■ calculate a future balance ■ your credit card through one of the CRA’s third party
■ transfer payments and immediately view updated service providers
balances ■ pre-authorized debit at canada.ca/my-cra-business-
■ add another business to your account account
For more information, go to canada.ca/payments.

10 canada.ca/taxes
For more information
What if you need help? ■ 1392644 Ontario Inc. (Connor Homes) v Canada
If you need more information after reading this guide, go (National Revenue) 2013 FCA 85 (A-117-12, A-118-12,
to canada.ca/payroll or call 1-800-959-5525. A-122-12, A-125-12, A-126-12, A-127-12)

Direct deposit Legislative references

Direct deposit is a fast, convenient, reliable, and secure ■ Paragraph 5(1)(a) of the Employment Insurance Act
way to get your CRA payments directly into your account ■ Paragraph 6(1)(a) of the Canada Pension Plan
at a financial institution in Canada. You can view your
direct deposit information and online transactions ■ Articles 2085 to 2129 of the Civil Code of Québec
at canada.ca/my-cra-business-account. To enrol for direct
deposit or to update your banking information, go Legal material
to canada.ca/cra-direct-deposit.
ARCHAMBAULT, Pierre: Contract of Employment: Why
Wiebe Door Services Ltd. Does Not Apply in Quebec and
Forms and publications What Should Replace It, and The Harmonization of Federal
To get our forms and publications, go to canada.ca/cra- Legislation with Quebec Civil Law and Canadian
forms or call 1-800-959-5525. Bijuralism: Second Collection of Studies in Tax Law,
Montreal, APFF, 2005.
Electronic mailing lists
Interpretive articles
The CRA can notify you by email when new information on
a subject of interest to you is available on the website. To The Canada Revenue Agency provides information on a
subscribe to our electronic mailing lists, go number of topics related to the Canada Pension Plan and
to canada.ca/cra-email-lists. the Employment Insurance Act in a series of articles called
CPP/EI Explained. Topics include information technology
consultants; the meaning of not dealing at arm’s length for
Tax Information Phone Service (TIPS) employment insurance purposes; and whether tips or
For personal and general tax information by telephone, use gratuities are pensionable and insurable. You can find the
our automated service, TIPS, by calling 1-800-267-6999. series at canada.ca/cpp-ei-explained.

Teletypewriter (TTY) users Tax centres

If you have a hearing or speech impairment and use a TTY Jonquière Tax Centre
call 1-800-665-0354. 2251 René-Lévesque Boulevard
Jonquière QC G7S 5J2
If you use an operator-assisted relay service, call our
regular telephone numbers instead of the TTY number. Prince Edward Island Tax Centre
275 Pope Road
Summerside PE C1N 6A2
Court decisions
■ Wiebe Door Services Ltd. v Canada (M.N.R.) [1986] Sudbury Tax Centre
3 F.C. 553 (A-531-85) Post Office Box 20000, Station A
Sudbury ON P3A 5C1
■ Standing v Canada (M.N.R.) [1992] F.C.J. no. 890
(A-857-90) Winnipeg Tax Centre
66 Stapon Road
■ Sagaz Industries Canada Inc. v 671122 Ontario Ltd. Winnipeg MB R3C 3M2
2001 SCC 59 (27820)
For a list of our tax services offices, go to canada.ca/cra-
■ Wolf v Canada 2002 FCA 96 (A-563-00) offices.
■ 9041-6868 Québec Inc. v Canada (M.N.R) 2005 FCA 334
(A-559-04) Complaints and disputes
■ Royal Winnipeg Ballet v Canada (M.N.R.) 2006 FCA 87
(A-443-04)
Service-related complaints
You can expect to be treated fairly under clear and
■ Combined Insurance Company of America v Canada established rules, and get a high level of service each time
(M.N.R.) 2007 FCA 60 (A-469-05) you deal with the Canada Revenue Agency (CRA); see the
■ Grimard v Canada 2009 FCA 47 (A-39-08) Taxpayer Bill of Rights.

■ TBT Personnel Services Inc. v Canada 2011 FCA 256 If you are not satisfied with the service you received, try to
(A-388-10) resolve the matter with the CRA employee you have been
dealing with or call the telephone number provided in the

canada.ca/taxes 11
CRA’s correspondence. If you do not have contact and feel that, as a result, you were treated unfairly by a
information, go to canada.ca/cra-contact. CRA employee, you can submit a reprisal complaint by
filling out Form RC459, Reprisal Complaints.
If you still disagree with the way your concerns were
addressed, you can ask to discuss the matter with the For more information about complaints and disputes,
employee’s supervisor. go to canada.ca/cra-complaints-disputes.
If you are still not satisfied, you can file a service complaint
by filling out Form RC193, Service-Related Complaint. Due dates
For more information and how to file a complaint, go to When the due date falls on a Saturday, a Sunday, or a
canada.ca/cra-service-complaints. public holiday recognized by the CRA, we consider your
payment to be on time if we receive it on the next business
If the CRA has not resolved your service-related complaint, day. Your return is considered on time if we receive it or if
you can submit a complaint with the Office of the it is postmarked on or before the next business day.
Taxpayers’ Ombudsman.
For more information, go to canada.ca/taxes-important-
dates.
Formal disputes (objections and appeals)
If you disagree with an assessment, determination, or
decision, you have the right to register a formal dispute.

Reprisal complaints
If you have previously submitted a service-related
complaint or requested a formal review of a CRA decision

12 canada.ca/taxes