PAY-01 — Employee vs. self-employed. RC4110 was cancelled 30 January 2026 and replaced by web

Employee vs. self-employed. RC4110 was cancelled 30 January 2026 and replaced by web guidance. Common-law two-step test outside Quebec: first determine the parties' intention, then test whether the facts reflect it against control, tools and equipment, ability to subcontract or hire assistants, degree of financial risk, responsibility for investment and management, and opportunity for profit. Leading cases: Wiebe Door, Sagaz, Connor Homes. Quebec uses a three-step civil-law approach