Periodically I receive questions about whether a person can be considered a contract worker rather than an employee.
There may be situations where compensated persons are considered contract workers. The CRA has very definite guidelines that help determine whether a person is under contract or an employee.
- Control over work tasks and performance
- Ownership of equipment and supplies
- Opportunity for profit/loss
- Integration of the work with the worker’s economic activities
- Whether there is more than one place of employment
Functions in the church that could legitimately be considered contract would be janitorial, accounting, trades, and specialized professionals.
In each of these circumstances proof would need to be given that the church does not have control over the work and that these persons are receiving compensation from other contract positions.
Note: Any licensed ministers of Foursquare Canada (lead pastors, staff pastors, and ministry leaders) and church member who are ministry volunteers would not qualify as contract workers. People in these positions who are compensated are considered employees of the church.