CRA indicated that when the CPP/EI Rulings Division provides a ruling on whether a worker is an employee or an independent contractor in relation to an employer/services recipient:
[I]t does not automatically send a referral to the Trust Accounts Examination Division after the ruling is completed. A referral is sent in specific situations and solely to ensure compliance from the employer. For example:
- If the ruling changed the employment status of the worker from self-employed to employee or from employee to self-employed ...
- Or for example if the ruling confirmed there was an employer/employee relationship and no source deductions have been made and the payer has not reported the wages or issued T4 slips in the name of the worker