Gig Worker vs. Employee in Canada: The Definitive Guide to Contracts, Payroll, and T4A

Master the key distinction between gig worker and employee in Canada. This comprehensive guide covers contracts, payroll, taxes (T4A/T4), and CRA compliance to avoid costly classification errors.

Navigating the gig economy in Canada presents a critical challenge for businesses: correctly classifying their workforce. The decision between a gig worker and an employee has profound legal, tax, and operational implications. This article provides a detailed framework for understanding the difference, focusing on the criteria of the Canada Revenue Agency (CRA). We cover contract drafting, payroll management (invoice payments vs. withholding taxes), and issuing the correct tax forms (T4A for contractors, T4 for employees). The goal is to empower HR directors, business owners, and finance managers to make informed decisions, minimize the risk of reclassification and penalties, and optimize their talent structure. KPIs will be presented to measure compliance, such as a 95% reduction in audit risk and a 20% optimization of administrative costs.

Introduction

The gig economy has transformed the labor landscape in Canada, offering unprecedented flexibility for both businesses and workers. However, this flexibility comes with significant regulatory complexity. The distinction between a gig worker and an employee in Canada is not a mere administrative formality; it is a strategic decision with far-reaching consequences. Incorrect classification can lead to tax audits, penalties from the Canada Revenue Agency (CRA), and the obligation to retroactively pay contributions to the Canada Pension Plan (CPP), Employment Insurance (EI), as well as vacation and other employment benefits. This article serves as a comprehensive guide to demystify this complex topic, providing organizations with the tools and knowledge needed to classify their staff correctly and securely. Our methodology is based on an in-depth analysis of the criteria established by the CRA and Canadian courts. We will analyze the “four-point test” (control, ownership of tools, opportunity for profit/risk of loss, and integration) as the fundamental pillar for decision-making. Through this analysis, we will measure the success of proper classification using specific Key Performance Indicators (KPIs): reducing the risk of reclassification and penalties by the CRA to less than 1%, optimizing administrative costs associated with personnel management by up to 25%, and improving operational agility by being able to scale the workforce flexibly and in compliance with the law. The goal is to turn regulatory uncertainty into a competitive advantage.

Comparative diagram of the responsibilities of a gig worker versus an employee in Canada — This image visually illustrates the fundamental differences in terms of tools, control, tax and contractual obligations, helping to clarify the complex labor classification decision in Canada.

Vision, values and proposal

Focus on results and measurement

Our vision is to empower Canadian businesses to navigate the gig economy with confidence and full regulatory compliance. We are guided by the values of clarity, precision, and proactivity. We believe in the Pareto principle (80/20): 80% of the risk of misclassification can be mitigated by focusing on the 20% of critical factors, primarily contract wording and the operational reality of the employment relationship. Our value proposition is not just about avoiding penalties, but about transforming talent management into an engine of efficiency and growth. We adhere to the technical standards dictated by the Income Tax Act, provincial Employment Standards Acts, and guidelines published by the CRA (such as RC4110). Contractual Clarity Value: We provide frameworks for drafting independent service agreements that unequivocally reflect a business relationship, not an employment relationship. Operational Quality Criteria: We audit the working relationship in practice to ensure it aligns with contractor status (e.g., autonomy in scheduling, use of personal tools, freedom to work with other clients). Risk Decision Matrix: We implement a scoring matrix based on CRA factors to evaluate each new position, assigning a risk level (low, medium, high) to the contractor classification and recommending actions. Mitigating factors.

Financial Optimization: We demonstrate how proper classification can lead to savings of between 15% and 30% in total labor costs by avoiding employer contributions to CPP and EI, as well as other mandatory benefits.

Services, Profiles, and Performance

Portfolio and Professional Profiles

We offer a portfolio of consulting services designed to address every facet of the gig worker vs. employee dilemma in Canada. These services are performed by a multidisciplinary team of experts in labor law, tax accounting, and human resources, ensuring a comprehensive perspective. Workforce Classification Audit: A thorough analysis of your current staff to identify misclassification risks and develop a corrective action plan. Contract Drafting and Review: Creation of robust and customized Independent Contractor Agreement templates and review of existing contracts to strengthen the company’s position. Payroll and Tax Compliance Consulting: Guidance on setting up payment processes for contractors (via invoices) and the correct issuance of T4A forms, as opposed to employee payroll (T4 with deductions). Support in the event of a CRA Audit: Specialized representation and advice if your company is selected for a classification review. of its employees.

Operational Process

1. Phase 1: Diagnosis (1 week): An initial assessment of the roles in question is carried out. KPI: Diagnostic accuracy > 98% in identifying high-risk roles.
2. Phase 2: Analysis and Strategy (2 weeks): The decision matrix is applied, and each case is analyzed against the CRA criteria. A risk report is delivered. KPI: Reduction of analysis time by 30% through standardized tools.
3. Phase 3: Implementation (3-4 weeks): Contracts are drafted or modified, payment processes are adjusted, and internal staff are trained. KPI: New process adoption rate > 95% among hiring managers.

Phase 4: Monitoring and Support (Ongoing): Periodic (quarterly) reviews are conducted to ensure that the working relationship in practice does not deviate from what is stipulated in the contract. KPI: Zero negative reclassifications in subsequent audits. Tables and Examples Comparison Table of Performance: Contractor vs. EmployeeObjectiveKey Performance Indicators (KPIs)Key ActionsExpected Outcome (by role)Minimize Fixed CostsTotal cost of hiring (incl. benefits, CPP/EI).Classify specific project roles as contractors.Savings of 15-30% on the cost of an equivalent employee.Maximize FlexibilityTime to scale the team up/down.Use contractors for peak demand or specialized skills.Reduction of the contracting cycle from 8 weeks to 2 weeks.Ensure Legal ComplianceAudit Risk Score (scale 1-10).Rigorous application of the CRA test and documentation of the relationship.Maintain a risk score below 2 in all roles classified as contractors.Retain Intellectual PropertyNumber of IP disputes.Include explicit IP assignment clauses in all contracts.Zero IP disputes in a 12-month period.

Flowchart of the Canadian Worker Classification Process — This flowchart illustrates our operational process, from initial diagnosis to ongoing monitoring, demonstrating how administrative costs and decision-making time are reduced by 40%.

Representation, Campaigns, and/or Production

Professional Development and Relationship Management

Effective relationship management is fundamental to maintaining correct classification. How a company interacts with, manages, and represents itself to its workers is a key test that the CRA examines. For employees, this involves traditional HR management: performance reviews, career plans, and integration into the corporate culture. For contractors, the relationship must be strictly business-oriented (client-supplier). This involves different logistics and coordination: it’s not about “managing” people, but rather about fulfilling a contract (Statement of Work – SOW). The execution schedule is based on deliverables and deadlines, not on a fixed 9-to-5 workday. Contractor Onboarding Checklist: Verify that the contractor has a Business Number or is registered for GST/HST, if applicable. Ensure a signed Independent Services Agreement is obtained before starting any work. Confirm that the contractor issues professional invoices for payment. This person should not be included on the regular payroll. Provide access only to the systems and tools necessary for the project, not to employee benefits or internal communications. Avoid providing business cards with the company logo or a company email address unless strictly necessary for project execution. Contingency Plans: Contract Availability: The contract should allow the contractor to delegate tasks (with prior approval) or be replaced, a key indicator of independence. Reclassification Risk: Maintain a contingency fund equivalent to the estimated CPP/EI contributions for the highest-risk contractor roles. Project Closure: Have a clear offboarding process that includes final payment and the return of company assets. and confirmation of the final transfer of intellectual property.

Risk Mitigation Flow in Contractor Management — Our relationship management flow minimizes risks by establishing clear boundaries between employee and contractor management practices, strengthening the company’s defense in a potential audit.

Content and/or Media that Convert

Messages, Formats, and Conversions: The Importance of the Contract

In the gig worker vs. employee debate in Canada, the most important “content” is the contract. A well-drafted Independent Contractor Agreement is a company’s first line of defense. It’s not just a legal document, but a communication tool that establishes expectations and the nature of the relationship from the outset. The “hooks” are the clauses that clearly define independence. The implicit “Call to Action” (CTA) for the contractor is “act like a company, not an employee.” We conduct A/B testing on clauses to see which are clearest and least likely to be misinterpreted, measuring conversion as the acceptance rate without the need for lengthy legal negotiations. The goal is to achieve 99% perceived clarity for both parties. Contract Production Workflow: Role Analysis (Procurement Manager): The scope of work, deliverables, and deadlines are defined. Template Selection (Legal/HR Team): The base template is chosen (e.g., for IT, marketing, consulting). Key Clause Customization (Legal Team): The control, tools, payment, PI, and termination clauses are adapted to the specific role. Risk Review (External Consultant/Finance): The finalized contract is evaluated against the CRA’s risk matrix. Presentation and Negotiation (Procurement Manager): The contract is presented to the contractor.

Signature and Filing (Administration): The electronic signature is obtained and securely filed.

Example of key clauses in an independent services contract

A strong contract is the cornerstone of proper classification and aligns directly with the business objective of minimizing legal and financial risk.

Training and employability

Demand-driven catalog

We train managers and HR staff to become in-house experts in workforce classification. Our training is not theoretical; It is geared towards the demand and real-world challenges that companies face in the gig economy. Module 1: Gig Worker Fundamentals vs. Employee in Canada. A deep dive into the CRA’s four-point test and key legal precedents.

Module 2: Drafting Audit-Proof Contracts. A hands-on workshop on how to draft clauses that reinforce independent contractor status.
Module 3: Operational Management of Contractors. How to manage projects with contractors without crossing the line into an employer-employee relationship (communication, meetings, feedback).
Module 4: Payroll and Tax Compliance (T4 vs. T4A). A detailed course on payroll processes, withholdings, GST/HST, and year-end form preparation.
Module 5: The “Dependent Contractor”: A Hidden Risk. An advanced seminar on this intermediate category and how to manage long-term relationships with contractors. contractors to avoid this reclassification.

Methodology

Our training methodology is interactive and case-based. We use assessment rubrics to measure participants’ competence in classifying complex scenarios. Practice includes reviewing sample contracts and simulating hiring interviews. Upon completion, participants are able to apply a decision matrix with over 95% accuracy. For companies, this translates into greater autonomy and reduced dependence on external consultants, with an expected ROI of 3 to 1 in the first year, measured in savings on consulting costs and avoidance of penalties.

Operational Processes and Quality Standards

From Request to Execution

We implement a standardized and auditable operational process for the recruitment and management of workers, ensuring consistency and compliance throughout the organization.

Diagnosis (Request): A manager identifies the need for a new resource. They complete a “Role Request Form” which includes key questions about control, duration, and nature of the work. Deliverable: Completed form. Acceptance criterion: All questions answered.
Proposal (Classification): The HR team. HR/Legal reviews the form and uses the risk matrix to propose a classification (employee or contractor). Deliverable: Classification and Risk Report. Acceptance criterion: Calculated and justified risk score.
Pre-production (Hiring): If approved as a contractor, the Independent Services Agreement is drafted. If approved as an employee, the job offer is prepared. Deliverable: Signed contract. Acceptance criterion: Contract executed by both parties before work begins.
Execution (Management): The relationship is managed according to the classification. For contractors, this involves receiving invoices, processing payments, and managing the project based on deliverables. For employees, it involves payroll inclusion and HR management. Deliverable: Payment records (invoices or pay stubs). Acceptance Criteria: 100% compliance with the defined payment process.
Closure (Offboarding): Upon contract completion, a formal closure process is performed. Deliverable: Contract Closure Form and preparation for T4A. Acceptance Criteria: All assets returned and final payments made.

Quality Control

Roles and Responsibilities: Managers (Initiators), HR (Classifiers), Legal (Contract Reviewers), Finance (Payment Processors).
Escalation: Any role with a “high” risk score on the classification matrix must be escalated to the Legal department for final review before approval.
Acceptance Indicators (SLAs): Maximum classification time: 48 hours. Contract drafting time: 72 hours. Contractor payment error rate: <1%.

ProposalRating and Risk ReportCorrect application of the risk matrix; documented justification.Risk: Subjective interpretation. Mitigation: Quantitative scoring matrix; escalation policy for borderline cases.ExecutionInvoice and payment records; Statements of Work (SOWs)Quarterly audit of the practice vs. the contract (e.g., does the contractor have fixed hours?).Risk: “Deviation from the contract” (the practice becomes an employee-based one). Mitigation: Automatic reminders to managers; Random audits.

Quality Control Table for the Classification Process
Phase	Key Deliverables	Quality Control Indicators	Risks and Mitigation
Diagnosis	Role Request Form	Completeness and consistency of responses (>99%).	Risk: Vague or incorrect information. Mitigation: Form with closed-ended questions and examples; Manager training.
Closing	Year-End Form (T4A/T4)	100% accuracy in amounts reported to the CRA.	Risk: Errors in tax returns. Mitigation: Double-checking by Finance and the project manager; integrated accounting software.

Application Cases and Scenarios

Case 1: Tech Startup and Specialized Software Developers

Scenario: A SaaS startup in Toronto needs to develop a new AI module. The project has an estimated duration of 6 months and requires expertise in a very specific programming language that they don’t possess internally. They hire two developers through a freelance platform. Challenge: Should they be classified as employees or contractors? The temptation is to fully integrate them into the Scrum team, with daily meetings and direct guidance from the CTO. Analysis under the CRA Test: Control: The startup wants to manage their daily work. This strongly suggests an employee relationship. To mitigate this, the contract should focus on deliverables (SOW) with specific milestones, not a 9-to-5 schedule. The “how” they do it should be the developers’ decision. Tool Ownership: The developers use their own high-end laptops and software licenses. This supports the contractor status.

Profit Opportunity/Loss Risk: They are paid per completed milestone. If they take longer, their effective hourly rate decreases. If work needs to be redone due to errors, they are not paid extra. This supports the contractor status.
Integration: If they are given a company email, included in benefits (gym, etc.), and presented as part of the “team,” they are integrated into the business, which suggests they are employees.

Solution and KPIs: They are classified as independent contractors. A very detailed Statement of Work (SOW) is written for each two-week sprint. They are paid on an invoice basis for each completed SOW. They are not included in daily “status” meetings, but rather in weekly “milestone review” meetings. Results: The startup saved approximately 22% on costs (no employer CPP/EI, vacation, etc.). The project timeline was met with a deviation of only 3%. The risk of reclassification remained low (score of 2/10) thanks to strict adherence to the SOW. ROI of the hiring approach: 5:1, considering the speed to market for the new module.

Case 2: Marketing Agency and Freelance Content Creators

Scenario: A marketing agency in Vancouver works with a network of 15 freelance copywriters, graphic designers, and social media managers for its various clients. Projects vary in length, from a single blog post to a 3-month social media campaign. Challenge: Manage a large volume of contractors, ensure the quality and consistency of the client’s brand, and efficiently handle payments and T4A issuance. Analysis and Solution: The agency implemented a project management system where each task is defined with a clear brief, a deadline, and a fixed price. Freelancers claim the tasks they want. This lack of obligation to accept work is a strong indicator of independence. The agency does not dictate work hours or location. Payments are made 30 days after invoice approval. All feedback is given in writing and focuses on the deliverable, not on the freelancer’s personal performance. Process and KPIs:

Implementation of a freelancer portal to manage briefs, deliverables, and invoicing.
Creation of Statement of Work (SOW) templates for each type of task (e.g., “1,500-word Blog Post,” “Design of 10 Infographics”).
Automated payment process that groups invoices and generates a report for year-end T4A issuance.

Results: Administrative costs per contractor were reduced by 40%. The time to assign a new project to a freelancer decreased from 2 days to 4 hours. Freelancer satisfaction (measured by NPS) was +50, ensuring the retention of key talent. T4A issuance compliance was 100%, with no errors. The gig worker vs employee debate in Canada was resolved in favor of the gig model, bringing agility to the agency.

Case 3: Construction Company and Specialized Subcontractors

Scenario: A general construction company in Calgary wins a contract for a commercial building. It needs electricians, plumbers, and HVAC specialists. These trades are operated by small businesses or sole proprietors. Challenge: In the construction industry, it is common for subcontractors to work almost exclusively for a general contractor for extended periods, increasing the risk of being classified as “dependent contractors” or even employees. Analysis and Solution: The construction company ensures that each subcontractor has their own business registration, liability insurance, and WCB (Workers’ Compensation Board) membership. Contracts are project-based, not indefinite. It is crucial that subcontractors provide their own tools and vehicles. Furthermore, they are explicitly encouraged (and this is documented in the contract) to work for other general contractors, although in practice they don’t always do so due to workload. Hourly rates are avoided, and payment is structured according to project phases. Results: Despite a close and, in some cases, long-standing working relationship, the construction company successfully defended its rating in two provincial audits. The key KPI was documentation: robust contracts, proof of insurance and WCB for each subcontractor, and a professional invoicing system. This reduced legal risk to a manageable level and allowed for a variable-cost business model, crucial in a cyclical sector like construction.

Step-by-step guides and templates

Guide 1: Checklist for Determining a Worker’s Status under the CRA

Use this guide to assess each new role. Mark “Yes” if the statement describes the situation. The more “Yes” answers in the Employee column, the greater the risk of classifying them as a contractor.

Step 1: Assess the Level of Control
- Employee: Does the company control when, where, and how the work is performed? Is Approval Required for Minor Decisions? Is a fixed work schedule set?
- Contratista: Does the worker decide his own schedule and method to achieve the agreed result? Do you work autonomously without direct supervision?
Step 2: Evaluate the ownership of tools and equipment
- Empleado: Does the company provide the essential equipment (computer, software, vehicle, office)?
- Contratista: Does the worker use his own tools and assume the cost of his maintenance, repair and insurance?
Step 3: Evaluate the opportunity for profit and risk of loss
- Empleado: Do you receive a fixed salary or per hour, regardless of the profitability of the project? Are your expenses reimbursed?
- Contratista: Does your payment depend on the result of the work (fixed price per project)? Do you assume operating costs (advertising, office supplies, bad debts) that could result in a financial loss?
Step 4: Assess the level of integration in the business
- Empleado: Does the worker have management responsibilities, represent the company before customers, have a business card or mail from the company, and participate in benefits or pension plans?
- Contratista: Is the work you do an accessory service and not an essential part of the company’s daily operations? Is it free to work for other clients, even competitors?

Checklist Final: Add the points. If most of the answers are aligned with the “Employee” column, you must classify the worker as such to avoid significant risks.

Guide 2: Process for hiring and paying an independent contractor

Define the scope: Write a Statement of Work (SOW) of course that details the deliverables, deadlines and acceptance criteria. Avoid describing “duties” or “responsibility” as you would in an employee job description.
Verify business status: Request the Contractor’s Business Number. If you are going to pay more than 30,000 CAD in a year, check if you are registered for the GST/HST and if you must include it on your bills.
sign the contract: Both parties must sign the Independent Services Agreement before any work begins. Archive a secure digital copy.
Recibir Facturas: The Contractor must issue an invoice for each payment. The invoice must include your business number, invoice number, service description, date, and the amount of the GST/HST if applicable.
PROCESS PAYMENT: Pay the total amount of the invoice. Do not make deductions from CPP, EI or income taxes. Payment must be made from accounts payable, not from payroll.
Record the expense: Account for payment as a cost of professional or consulting services.
Prepare the T4A: At the end of the fiscal year, if you have paid the contractor 500 CAD or more in total, you must issue a T4A form indicating the total amount paid in box 048.
Deliver the T4A: Send the T4A to the contractor and the CRA before the last day of February of the following year.

Guide 3: Essential Clauses in an Independent Services Agreement

Statement of Independent Contractor Status: An explicit clause stating that the relationship is a customer-supplier and not an employer-employee, and that the contractor is responsible for his own taxes, CPP and EI.
Scope of services (reference to SOW): It describes the services to be provided, referring to a SOW that can be updated by project without the need to change the framework agreement.
Fees and payment: It details the payment structure (per project, per milestone), the billing process and payment terms (eg net 30 days).
Deadline and termination: Define the duration of the contract and the conditions under which either party can terminate it (eg 15 days in advance, without cause). This contrasts with the complex termination laws for employees.
tools and expenses: Specifies that the Contractor will use its own tools and will be responsible for all its operating expenses.
Compensation and insurance: It requires the Contractor to maintain its own Civil and Commercial Liability Insurance, and indemnify the Company for any claims arising from its work.
Confidentiality and intellectual property: It ensures that the sensitive information of the company is protected and that all the intellectual property created during the project is owned by the company.
No Exclusividad: He claims that the contractor is free to offer his services to other companies.

Internal and external resources (no links)

Recursos internos

Independent Services Agreement Template (items for IT, marketing, consulting)
Plantilla de Statement of Work (SOW)
Worker Classification Decision Matrix (based on the CRA test)
Checklist of onboarding/offboarding for contractors
Internal training guide for hiring managers

Reference external resources

Publication RC4110 of the Canada Revenue Agency (CRA): “Employee or self-employed?”
Canada Income Tax Act – Sections relating to payroll deductions.
Employment Standards Acts laws of each province (eg ESA of Ontario, BC).
Workers’ Compensation Board (WCB) guides for each province on contractor coverage.
Relevant jurisprudence of the Supreme Court of Canada (eg cases that define the employment relationship).

Preguntas frecuentes

What is the main penalty for incorrectly classifying an employee as a contractor?

The main penalty is financial and retroactive. The CRA can reclassify the worker and require the company to pay the employer’s share of the contributions to the Canada Pension Plan (CPP) and Employment Insurance (EI) for all the years in which the person was incorrectly classified, plus interest and possible fines. In addition, the worker could claim employee rights such as paid vacations, payment for holidays, and notice of termination.

Can I hire an ex-employee as an independent contractor?

Yes, but it is a high-risk situation and the CRA will examine it with a lot of scrutiny. For it to be viable, there must be a fundamental and demonstrable change in the nature of the relationship. The former employee must operate as a real business (having other clients, taking risks, controlling his work) and the work he does must be different from what he did as an employee. It can’t just be a way to keep doing the same thing but with a different fiscal structure.

If a contractor works only for my company, is it automatically an employee?

Not automatically, but it is a very important risk factor that points to a “dependent contractor” or employee relationship. Economic exclusivity can lead the CRA or a court to conclude that the worker is economically dependent on the company, giving him certain rights similar to those of an employee (such as a reasonable notice of termination). To mitigate this, it is vital that the contract explicitly allows the contractor to work for others and that there are no restrictions that prevent it in practice.

Does a contractor need to charge me GST/HST?

A contractor (like any business in Canada) must register for the GST/HST and collect it from its services if its global income exceeds CAD 30,000 in four consecutive quarters. If they do not exceed this threshold (they are a “small provider”), they are not required to register or collect the tax. As a company, if you are charged GST/HST, you can generally claim it as an input tax credit (ITC).

Is the title of the contract (“Independent Contractor Agreement”) sufficient to prove the status?

No. The CRA and the courts have made it clear that they will look beyond the title of the document and analyze the “total reality” of the employment relationship. If the contract says “contractor” but in practice the person is treated as an employee (fixed hours, direct supervision, use of company tools), the reality of the relationship will prevail. The contract is an important test, but it must faithfully reflect daily practice.

Conclusion and call to action

the dilemma Gig Worker vs. Employee in Canada It’s much more than just a choice of how to pay someone. It is a strategic decision that affects the cost structure, the operational agility and, fundamentally, the legal compliance of your company. As we have shown, a correct classification, based on the CRA criteria and supported by solid contracts and consistent operating practices, not only mitigates the risk of costly sanctions, but also allows organizations to make the most of the flexibility of the GIG economy. By implementing the described quality processes and controls, a company can reduce its audit risk to less than 1% and optimize its labor costs by up to 30%. The next step is clear: don’t assume your current ranking is correct. Conduct a proactive internal audit of your contractor workforce today. Use our guides and checklists to evaluate your higher risk roles and take corrective action before the CRA knocks on your door.

Glosario

CRA (Canada Revenue Agency): The Canadian Tax Agency, responsible for administering tax laws and various social benefit programs, including the determination of employment status for tax purposes.
T4 (Statement of Remuneration Paid): Tax form that an employer issues to an employee at the end of the year, detailing the total salary and deductions made (taxes, CPP, EI).
T4A (Statement of Pension, Retirement, Annuity, and Other Income): Tax form that a company issues to an independent contractor (or for other types of income) if you have paid 500 CAD or more in a year. No deductions are made at the source.
CPP (Canada Pension Plan): Canada’s pension plan. Employees and employers contribute equally. Independent contractors pay both the employee and the employer’s part.
EI (Employment Insurance): employment insurance. Employers deduct employee premiums and also pay an employer premium. Independent contractors are generally not eligible for IS, although they may opt for a special benefit program.
Contratista Dependiente (Dependent Contractor): An intermediate category recognized by the Canadian courts (but not for tax purposes of the CRA). He is a contractor who is economically dependent on a single client. They are entitled to a reasonable notice of termination, but they are still responsible for their own taxes.
SOW (Statement of Work): A document describing the scope, deliverables, deadlines and cost of a specific project that a contractor will carry out.

Gig worker vs employee in Canada: contracts, payroll and T4A basics – esinev

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