Are you an employee or independent contractor?

In Canada, there are no hard and fast rules in the Tax Act that help an individual determine whether they are an employee or an independent contractor. There are three tests, which have evolved through court decisions, that are used to assess the relationship between an individual and his/her employer. They are: Economic reality or […]

Delving into union contracts

I spent the better part of today and yesterday auditing a client’s payroll system. They have recently switched to a new system and the difference between old and new is dramatic. The reports are easier to read and understand, the font is easier on the eyes and brain, and the electronic interface is prettier too. […]