This area has been contested in audit situations and in court over the years. There is no black and white rule when it comes to determining the status of someone performing work for you. Common law principles are used on a case by case basis. Three specific tests are used to determine the status: economic reality, integration and results. Economic reality examines who controls the work, the ownership of tools, chance of profit and risk of loss of the individual. Integration looks at the economic dependence of the individual on the organization. Finally, the results test examines whether the individual is hired for a particular result or whether the individual is available for an ongoing basis at the employer’s disposal. Please see CRA's guide to employment status.