23 February 1990 External T.I. 59590 F - Employee or Independent Contractor

By services, 18 January, 2022
Official title
Employee or Independent Contractor
Language
French
CRA tags
n/a
Document number
Citation name
59590
Severed letter type
Technical Interpretation - External
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
631141
Extra import data
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"field_external_guid": [],
"field_proprietary_citation": [],
"field_release_date_new": "1990-02-23 07:00:00",
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Main text
  February 23, 1990
Source Deductions Division Specialty Rulings
L.P. Mancino, Director Directorate
  A. Humenuk
Attention:  J.C. Laporte 957-2135
  File No. 5-9590

Subject:  Employee or Independent Contractor

The attached letter from 24(1) concerns a determination of a real estate agent's status as an employee or as an independent contractor.  Accordingly, we have forwarded their request to you for your consideration and reply.

for DirectorBusiness and General DivisionSpecialty Rulings DirectorateLegislative and Intergovernmental Affairs Branch