The Canada Revenue Agency (CRA) has cancelled its RC4110 Employee or Self-Employed Guide as of January 30th, 2026, and replaced it with an updated online resource: Employment status: Employee or self-employed. While the format has changed from a downloadable guide to a web-based resource, there have been no changes to the substantive content or the CRA’s analytical approach to determining employment status.
This webpage serves as the CRA’s primary reference tool for determining whether a worker should be classified as an employee or an independent contractor for tax and payroll purposes.
Employers should:
- Review the CRA’s Employment status: Employee or self-employed webpage;
- Understand the current criteria used in employment status determinations;
- Ensure employment agreements, contractor contracts, and internal classification policies remain consistent with the CRA guidance; and
- Seek professional advice or request a CRA ruling if there is uncertainty about an employee’s classification.
To support compliance and best practices, members are encouraged to consult the Institute’s Employee or Self-Employed Payroll Best Practices Guidelines, available on the Institute’s website.