Setting the amount and date of regular, continuous payments (bi-weekly  for example) is an example of your non-profit deciding when and how to pay for the work.

Financial risk/reward means who stands to win or lose as a result of the work done.

Providing office space and a computer for the work points to an employee relationship.

Dictating hours and location where the work is performed is exercising control over the worker.

The factors used by the Canada Revenue Agency (“CRA”) to determine if a worker is an employee or a contractor are: control, ownership of tools and equipment, financial risk/reward, dependence, and intention of the parties.

The distinction is important for the tax and benefit implications and for the availability of employment standards protections. Getting it wrong is problematic.

For example, if a worker is found to be an employee rather than a contractor, your non-profit may be liable for unpaid overtime.

A worker is someone who performs services and is paid for those services.  A worker can be categorized as an employee or a contractor. There are also "contract workers", which are a type of employee.

The difference can be confusing, particularly because each can have contracts describing the work they do and how much they will be paid.

The Workers' Safety and Compensation Board is responsible for workplace safety in the Yukon. The Board provides coverage for employees injured on the job. This coverage protects employers from lawsuits by those employees. Non-profit employers must register with the Workers' Safety and Compensation Board.

Employers are required to withhold certain amounts from the wages of its employees (deductions) and to send those amounts to the appropriate place (remittances).

Examples include income tax, employment insurance, and CPP which must be sent to the federal government. Another example in a unionized workplace is union dues which must be sent to the union.