Taxes

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.