Employee vs Independent Contractor Canada 2026 — CRA Four-Factor Test, PSB Rules, and Misclassification Risk
How the CRA decides whether a worker is an employee or contractor in 2026. The four-factor common-law test, Personal Services Business risk, T4 vs T4A obligations, and the cost of misclassification. By Bader A. Chowdry, CPA, CA, LPA.
