reviewing the factors that CRA will, and will not, find persuasive

On April 13, 2016, CRA added a discussion of whether PDFs are employees, outlining numerous relevant factors differentiating employment from IC status, including:

• Whether the payer approves and monitors work schedules (indicates employment).
• Whether the payer determines (indicates employment), rather than advising and guiding (indicates IC), the manner in which research or projects will be conducted.
• Whether the payer has the final word on research and other tasks (indicates employment) or whether this is decided jointly or by the PDF (indicates IC).

CRA also sets out a number of factors they consider neutral or inconclusive, including:

• Autonomy of the PDF resulting from the nature of the work.
• Tools and equipment provided by a third party.
• Any link between the PDF’s status as a student of the payer.
• The fact that remuneration, in the form of a grant, is set by a funding council or agency.

CRA also noted the potential of obtaining a Ruling in cases where the parties wish greater certainty.