Engaging an independent contractor or a self-employed individual is becoming more common as an alternative source of talent. However, complexities can arise in the determination of their status as an employee or an independent contractor. It becomes more complex for both the company and the contractor if the individual is a non-resident providing services in Canada.
The webcast archive is no longer available. However, you may download the powerpoint presentation (provided here) that accompanied this webcast when it aired in February 2013. It defines the difference between an employee and an independent contractor, and examines the domestic and cross-border tax implications of using an independent contractor.
Please contact any of the webcast speakers listed above if you have any questions about this topic.