The Rural Voice, 1997-06, Page 65Advice
containers.
• Spill clean up materials available.
For more detailed information,
producers may refer to the factsheet
Pesticides — Handling Facilities
available at the Ontario Ministry of
Agriculture, Food and Rural Affairs
or contact the Ontario Ministry of
Environment and Energy.0
Do I have to do
payroll?
By Lera Ryan
Farm Business Advisor
Many employers are gearing up
for their summer work season, and
part of that preparation is hiring some
new staff. Are you unsure of how
many hours, or weeks, of work you
will have for that person? Are you
thinking that putting that person on
your payroll and deducting benefits
is a time-consuming nuisance you
would like to avoid?
Revenue Canada has definitions
and criteria to describe a contract of
service (an employer-employee
relationship) versus a contract for
service (a self-employed contractor
relationship). For a simple inter-
pretation, if you as an employer
determine the hours of work, the
place the work is done and the
manner of doing that work, you are
working with an employee, rather
than a self-employed contractor. An
employer-employee relationship
exists if you are in a position to
control and direct the person or
people who perform services. Even
though you as an employer, may
provide a written contract indicating
that the person is self-employed,
Revenue Canada could determine
that there is evidence of an employer-
employee relationship.
If you have a situation that you are
not sure about, you may ask Revenue
Canada for a "ruling". Look in your
phone directory's blue pages for the
Revenue Canada office for your area.
An employer-employee relation-
ship necessitates the deduction of
income tax, Canada Pension Plan
(CPP), and Employment Insurance
(EI) premiums, along with the
employer's share of CPP and EI.0
Toll Free: 1-800-287-9553
Ph / Fax: (519) 364-7837
HANOVER, ONTARIO
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Elizabeth Armstrong
Richard Smibert
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1900 HYDE PARK ROAD
HYDE PARK, ONTARIO, N6H 5L9
519-473-9333
Toll -Free 1-800-265-1885
PASTURE PROOF
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y1°
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PAINTING
R.R. 3, Chesley, ON NOG 110
519-363-2595
1-800-667-0138
eaton@sos.ca
JUNE 1997 61