16.3.1 Outside the Public Service, the existence of employer-employee relationships is determined according to a number of tests established by the common law (droit coutumier). It is virtually impossible to lay down general rules on the meaning of employment at common law that apply uniformly and without exception; each relationship is assessed individually. That said, an employee (or "servant") at common law is a person who works for salary and wages and is under the supervision and direction of his or her employer; an independent contractor, in contrast, is his or her own master.
16.3.2 As provided in paragraph 4.1, Contract Policy Requirements, contracting authorities are to ensure that an employer-employee relationship will not result from a contract for services. A contract for services that is initially sound should not develop over a period of time into a work situation that would constitute an employer-employee relationship according either to the Public Service Employment Act or the common law. Therefore there should be appropriate safeguards in contracting procedures to avoid such relationships.
16.3.3 Appointment under the Public Service Employment Act. In order to be appointed to a position under the Public Service Employment Act, (i.e. to be employed in the Public Service), there must be evidence of:
• financial approval (classification) for the position by the Treasury Board or its delegate;
• an administrative decision to make an appointment to a position;
• a process of selection according to merit;
• a process of personnel selection by competition or otherwise.
16.3.4 For guidance in assessing an employer-employee relationship:
1. consult CRA's current guidance, for example, "Employee or Self-Employed?", publication number RC4110, or visit
http://www.cra-arc.gc.ca/E/pub/tg/rc4110/README.html
2. refer to the following sections of the Contracting Policy,
o 16.2 Contracting for the services of individuals and Public Service Employment, and
o 16.3 Employer-employee relationships in its entirety
3. seek legal advice from the Department of Justice, where it is not feasible for officials to determine whether a contract is a contract for services or a contract of employment (i.e., employment status is not easily identifiable). However, the role of the Department of Justice in these cases is only advisory. It is ultimately the responsibility of Contracting Authorities to ensure that contracts do not create employer-employee relationships.
16.3.5 Deleted.
16.3.6 Deleted.
16.3.7 Deleted.
16.3.8 Deleted.
16.3.9 Deleted.
16.3.10 Deleted.
16.3.11 Deleted.
16.3.11.1 Deleted.
16.3.11.2 Deleted.
16.3.11.3 Deleted.
16.3.12 Deleted.