Originally Posted by KIRASIR
Basically if you are a sole proprietor and on a contract by a company from which you get a regular paycheck for the services rendered as well as work on-site using their equipment (99% of the IT contractors today), in the eyes of the CRA you will be considered an employee
JFYI, this is the same if you're incorporated. A bank I did a contract for is currently in talks with CRA to prove that the contractors don't count as full time employees, even though they were all incorporated and through agencies. Some were there for over 3 years. They would just give them new contracts with new job titles so no one had the same title for over a year... apparently the CRA called BS.