Frequently Asked Questions About Employer-Employee Relationships
Who is an employee?
An employee is an individual:
- employed by an employer
- who holds office from an employer and receives payment for carrying on the duties of the office, or
- who was formerly an employee in the ways outlined above.
For EHT purposes, the Ministry of Revenue considers many factors in the determination of employer-employee relationships, including common law principles and Canada Revenue Agency rulings.
Please refer to Information Bulletin 1-96 How to Identify an Employer-Employee Relationship.
