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Payroll

1 article on payroll for Ontario taxpayers and business owners.

Aerial view of construction workers on a building site

PayrollOctober 25, 2026· 7 min read

Employee vs. Independent Contractor in Canada: How the CRA Decides

Employee vs. independent contractor in Canada: the CRA's two-step test, the cost of misclassifying a worker at 2026 CPP/EI rates, CPT1 rulings, slips and PSBs.

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