Carleton University’s Accounts Payable unit must follow Canada Revenue Agency (CRA) guidelines when determining whether a worker is either a Carleton employee or a self-employed individual (i.e. independent contractor). The facts of the working relationship as a whole decide the employment status. An Independent Contractor Questionnaire is used to collect these facts BEFORE a contract is signed or work begins.
Employment status dictates whether the individual will be paid through payroll and have taxes deducted (i.e. Carleton employee) or whether the individual will be responsible for reporting and remitting to CRA directly (i.e. independent contractor). If an individual is incorrectly classified as an independent contractor, and should have been hired as an employee, the University/department could be assessed fines by the CRA and/or be required to pay damages to individuals.
More information: https://carleton.ca/facts/glossary/i/independent-contractor/
Questions? accounts.payable@carleton.ca