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Warning Text` ICQZGeneral PersonalService BusinessMGuest Lecturers{Part time Instructors  ;R X( !D3 A@@   |Address: Phone number:Email address.Contract with a corporation:YesNoN/AMcMaster UniversitySDoes the corporation employ more than five full-time employees throughout the year? Yes/No/N/A ResponsesThe following questions when in the affirmative (although not determinative in and by themselves) generally support an employment contract (a negative response may or may not support a contract for service).$/ w 1(a)1(b)1(c)3(a)3(b)3(c)3(d) - consulting fees? - wages?@ - any other remuneration, stipend, honorarium, allowance, etc.?jAre the services provided related to teaching and/or research, or support thereof in any area of McMaster?PIs it expected that there will be several billings as part of a single contract? SignaturePrint name >>: Signature >>:Account Signing Authority:Phone:Manager / Supervisor Approval:E-mail:DateConclusion/Other Factors Considered: Indicate any other factors not addressed in the ICQ to be considered in the assessment and conclude on the relationship as being an employee or an independent contractor:#%7Account Signing Authority Certifications and Approvals:Total responsesAIf the answer to (4) is "No", no further questions are required; the contract may be entered into with the corporation. The corporation is responsible for issuing any tax slips required under the regulations upon any subsequent payment to its employees, subcontractors, etc., employed within this special work assignment.7If the answer to (2) is "Yes", no further questions are required; the contract may be entered into with the corporation which is responsible for issuing any tax slips required under the regulations upon any subsequent payment to its employees, subcontractors, etc., employed within this special work assignment.7Are these services also provided by McMaster employees?Does the service provider advertise? [Provide business card, brochure, web site, Statement of Credentials, Resume, etc. as applicable]bIs this work assignment in respect of ongoing tasks (as opposed to completing a specific project)?RWill the work assignment result in billing(s) to McMaster in excess of $4,999.99? (i)(ii)(iii)(iv)6Service provider's Workers' Compensation Board number:TypeConEmpcDiagnostics: Depending on the answers to combinations of questions, the following conditions apply.L54L55L56L57!Does Mac cover the SP's benefits?0Does the SP have his/her own WSIB and insurance?&Does the SP control the hours of work?.Can the SP carry out the work at any location? Can the SP hire replacement SPs?Will Mac train the SP?6Is the Service Provider ("SP") an incorporated entity?^If the results of questions 1 - 6 show that the SP is an independent contractor, no further questions are required; the contract may be entered into with the corporation. The corporation is responsible for issuing any required tax slips upon any subsequent payment to its employees, subcontractors, etc., employed within this special work assignment.jWithin the past 12 months, has the SP received any of the following from McMaster? [check all applicable]:-Does the SP bear all costs of doing business?LWill the SP require training from McMaster in order to provide the services?@Does the SP own the tools, equipment, etc. and pay all expenses?6Will the SP be paid regardless of the quality of work?7Is the SP prohibited from hiring helpers or assistants?9Does the SP require permission to work for another payor?dDoes McMaster intend to cover the SP for benefits under the El, WSIB and CPP programs from McMaster?Does the SP carry comprehensive general liability insurance and/or professional liability insurance that would cover a claim related to the services to be provided?$May the SP set his or her own hours?.May the SP carry out the work at any location?.May the SP hire replacement service providers?fWill the SP's billings to all clients [including McMaster] total $30,000 or more in the calendar year?Is the Principal of the SP business [i.e., the individual who would provide the majority of the service] an employee of McMaster?Have you determined that the individual who will complete and sign the ICQ and the contract is the "Principal" of the SP business as defined in Question 25?Guidance#Does the SP have his/her own tools?XContract with a proprietor [i.e., individuals, partnerships, personal service business]:If the results of questions 1 - 6 determine that the SP is a not a qualifying corporation for CRA small business tax rules' purposes, proceed to the "Contract with Proprietor" section following [see the tab below for guidance on the taxation of "Personal Service Business].If the answer to (4) is "Yes", if not for the corporation, would the SP be considered an employee of McMaster? To make this determination, complete the questions under the 'Contract with a proprietor' section later in the questionnaire.oNote: Where these answers in the majority are scored as "Employee", then the evaluator should apply additional weighting in the evaluation process in arriving at a conclusion.<Does the SP have general & professional liability insurance?If the answer to (1) is "Yes" and (2) is "No", is the SP a shareholder of the corporation or related to a shareholder of the corporation?)- Does the SP have its own Workplace Safety and Insurance Act (WSIA) coverage? (See http://www.wsib.on.ca/wsib/wopm.nsf/Public/140204) or equivalent disability coverage/insurance? - pension payments?.If a retiree, indicate the date of retirement:IIf YES, will McMaster cover the costs of any required training of the SP?fDoes the SP manage and compensate his or her own staff? (Please indicate "N/A" if the SP has no staff)7$Is the SP required to make any capital investment in his or her business (e.g., training costs, capital costs, such as computer and other equipment, office supplies, office space, phone/fax lines, etc.)? List related tools and expenditures incurred by the service provider in the space below.I Name & Title:qName of service provider ("SP") [name of entity, if applicable, and Principal individual performing the service]:% &QWork assignment (describe below or attach description if more space is required):&^Will the SP be supervised by McMaster in the day to day provision of the service? (NOTE: "Supervision" in this context is not simply approval of the final product - this would NOT constitute "supervision" for this purpose. Rather, will McMaster dictate how, when, with what resources, and where, the service provider works to provide the services?R,Y*-*Certification and Approval: (Account Signing Authority and Manager/Supervisor, your signature below signifies that this is YOUR certification that the Policy and its required processes have been followed properly.) I have reviewed the information herein, and to the best of my knowledge and belief certify that it is correct and complete. I have reviewed the Policy and Procedure on Payments to Individuals and have determined that all required procedures have been followed pursuant to McMaster policy.@This form was prepared for MAC by: (insert name and extension): "Other Factors: Indicate any other factors not addressed in the ICQ that your wish to be considered in the assessment of your submission:Total responses:EmployeeTotal responses: ContractorWeighted Scoring:Employee ContractorWeight adjustmentsInitial scores2 and 25WNote: Signatures are NOT required until AFTER the form has been reviewed and evaluated.0Note: ALL questions must be answered as either "Yes", "No" or "N/A"; [there is a "drop down" menu provided for each question]. DO NOT submit the form with blank cells.0CountL46L49L58L59)If the answer to all items in 1(c) is "No", enter "N/A" and go to question 3(a). If the answer to any item in 1(c) (ii), (iii) or (iv) is< "Yes", is this work assignment an extension of, or related to, the SP's normal employment duties (current, or past in the case of a retiree) at the University?&*s Conclusion:%Service Provider Contact information:LIndependent Contractor Questionnaire [ICQ]: HR Approval # 'HR to Assign Ref.# if $5,000.00 or more-Does the SP carry on a business or plan to commence operating a business providing services similar to the services described in this document, and/or utilizing the expertise of the SP? ( NOTE: the "business" need not be incorporated. It may be a sole proprietorship or other unincorporated entity.)\g!"!Does the SP provide this type of service, or a similar service to any other clients outside the University, and/or utilizing the expertise of the SP?*>~If McMaster is unsatisfied with the work, will the SP be responsible for correcting deficiencies at no cost to the University?If during the course of providing the service the SP causes damage to University equipment, materials or property, the SP will be responsible for the cost incurred for the damage.HST business number:AA A~C DDcI.yJD 'K M vPARWh\b_-` dcc||#}A} 00\);_(*ef;_(@_) }A} 00\);_(*ef;_(@_) }A} 00\);_(*ef;_(@_) }A} 00\);_(*ef;_(@_) }A} 00\);_(*ef;_(@_) }A} 00\);_(*ef ;_(@_) }A} 00\);_(*L;_(@_) }A} 00\);_(*L;_(@_) }A} 00\);_(*L;_(@_) }A} 00\);_(*L;_(@_) }A} 00\);_(*L;_(@_) }A} 00\);_(*L ;_(@_) }A} 00\);_(*23;_(@_) }A} 00\);_(*23;_(@_) }A} 00\);_(*23;_(@_) }A} 00\);_(*23;_(@_) }A}  00\);_(*23;_(@_) }A}! 00\);_(*23 ;_(@_) }A}" 00\);_(*;_(@_) }A}# 00\);_(*;_(@_) }A}$ 00\);_(*;_(@_) }A}% 00\);_(*;_(@_) }A}& 00\);_(*;_(@_) }A}' 00\);_(* ;_(@_) }A}( 00\);_(*;_(@_) }}) }00\);_(*;_(@_)    }}* 00\);_(*;_(@_) ??? ??? ??? ???}-}/ 00\);_(*}A}1 a00\);_(*;_(@_) }A}2 00\);_(*;_(@_) }A}3 00\);_(*?;_(@_) }A}4 00\);_(*23;_(@_) }-}5 00\);_(*}}7 ??v00\);_(*̙;_(@_)    }A}8 }00\);_(*;_(@_) }A}9 e00\);_(*;_(@_) }x}:00\);_(*;_(  }}; ???00\);_(*;_(??? ???  ??? ???}-}= 00\);_(*}U}> 00\);_(*;_( }-}? 00\);_(*M 20% - Accent1 ef %M" 20% - Accent2 ef %M& 20% - Accent3 ef %M* 20% - Accent4 ef %M. 20% - Accent5 ef %M2 20% - Accent6  ef %M 40% - Accent1 L %M# 40% - Accent2 L湸 %M' 40% - Accent3 L %M+ 40% - Accent4 L %M/ 40% - Accent5 L %M3 40% - Accent6  Lմ %M 60% - Accent1 23 %M$ 60% - Accent2 23ٗ %M( 60% - Accent3 23֚ %M, 60% - Accent4 23 %M0 60% - Accent5 23 %M4 60% - Accent6  23 %AAccent1 O %A!Accent2 PM %A%Accent3 Y %A)Accent4 d %A-Accent5 K %A1Accent6  F %9Bad  % Calculation  }%  Check Cell  %????????? ??? 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Warning Text %XTableStyleMedium9PivotStyleLight16B   (  dMbP?_*+%E`]&L&"Arial,Italic"&9McMaster Independent Contractor Questionnaire [ICQ]: Revised January, 2008& `?' `?(M&d2?) `?M HP Color LaserJet 3000 PSX"S o@XXLetterPRIV0''''H <\KhC@7HSMTJ8HP Color LaserJet 3000 PSHPOrientRotate180FalseDuplexNonePageSizeLETTERPageRegionLeadingEdgeInputSlot*UseFormTrayTableMediaTypeAUTOCollateFalseOutputBinAutoTextAsBlackFalseHPColorAsGrayFalseAlternateLetterHeadFalseHPPaperSizeALMConstraintsENV_10JCLResolution600dpiJCLEconomodeFalseJCLHPPrintInGrayScaleFalseJCLHPPrintOnBothSidesManuallyFalsePrintQualityGroupPQGroup_1HPColorSmartAutomaticHPColorSmart_ColorOptions_EdgeControlNormalHPColorSmart_Text_NeutralGraysBlackOnlyHPColorSmart_Text_HalftoneDetailHPColorSmart_Graphics_NeutralGraysBlackOnlyHPColorSmart_Graphics_HalftoneDetailHPColorSmart_Photo_NeutralGrays4-ColorHPColorSmart_Photo_HalftoneDetailHPColorModeCOLOR_MODEHPPJLEncodingUTF8HPJobAccountingHPJOBACCT_JOBACNT_COLORAUTHHPBornOnDateHPBODHPJobByJobOverrideJBJOHPSmartDuplexSinglePageJobTrueHPSmartDuplexOddPageJobTrueHPManualDuplexDialogItemsInstructionID_01_FACEDOWN-NOROTATEHPManualFeedOrientationFACEUPHPOutputBinOrientationFACEDOWNHPManualDuplexDialogModelModelessHPMapManualFeedToTray1TrueHPManualDuplexPageRotateDriverRotateJRConstraintsJRCHDPartialJRHDInstalledJRHDOffJRHDNotInstalledJRHDOffHPCoversOther_PagesHPPaperSizeDuplexConstraintsA5HPMediaTypeDuplexConstraintsEXTRA_HEAVYHPDuplicateJobNameOverrideSWFWPSAlignmentFileHPZLS052PSServicesOptionPrnStat_SID_242_BID_497_HID_15521HPSmartHubInet_SID_263_BID_514_HID_265PostScriptCustomPageSizeFalseHPConsumerCustomPaperTrueHPEnableRAWSpoolingTrueHPDocPropResourceDataHPCabFileNameRGBColorDefault-sRGBCMYKInksDefaultCMYK+<IUPHdLetter o [none] [none]Arial4Pd?LARTONJ<Automatic>@dMicrosoft Office Excel.<l EXCEL.EXEC:\Program Files\Microsoft Office\OFFICE11\EXCEL.EXE"@XXx r\~ q@ GQ HdfKr]^ffK cPdeea  /  0  1 J mDl|\6tr\\JJJJHJ>J>J>J>^,\``rV,6 B`!X@"@ #d@ $C@%!@&!@'8@(T@ )@*:@ +ds,@-s.]@/7@0@1R@2 @3]@4@5M@6 @7M@ 8R@9R@:,@ ;@ <@=@ >v@ ? @ N OQ [   J ! ! !!  ! ! :!' 0LYes @Emp@ConBCon@! ?" *D! Con  @@B@!   " *D! Con  @@B ! J G!?"1D!yesD!NoB% B " "& "" $ " ! Con@" ?$ *D" Con  @@B@" , $ *D" Con  @@B" J"?$";"C1LyesLNoB% B"a #g #o? #py # ~ # # J $g* $I $nX$0 kD(Yes ~wD39: This is Employment; no further questions required. If the SP is a retiree, contact the ICQ Administrator @ B $F$ 4 $ 0D$Yes @Con@EmpBEmp@$ < % *D$ Con  @@B$ ?% $ 4$= *LCon  @@B$ J$?%" $$@ 8D(Yes xD41: This is Employment; no further questions required. If the SP is a retiree, contact the ICQ Administrator. @ B $ %g+ %I%nX% D % ! Con@% ?& *D% Con  @@B% L & $ % J%?&"% &g, &IW&nX& P & ! Con@& ?' *D& Con  @@B& X ' $ & J&?("& 'g- 'I'nX' \ ' ! Con@' ?( *D' Con  @@B' d ( $ ' J'?,"'~ (h@ (Ir(J~ F( h ( 0D(Yes @Emp@ConBCon( ?) ( 4(= *LCon  @@B( p ) $ ( J(?)"( )h )Iw)J )~ ) &&&>) t ) (D)Yes  Con EmpBEmp) | * ( ) ?* $ ) J)?*" )) ! mD)No S@HAre you sure that the SP does not provide this service to other clients? B ) *h *Ix*J *~ *&&&&>*  * (D*Yes  Con EmpBEmp*  + ( * ?+ $ * J*?+"* +h +I'+n~AJJJk >+  + (D+Yes  Con EmpBEmp+  , ( + ?, $ + j+?'" +kk +  +   kkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkk ,h ,I@,JXkjjj>,  , (D,Yes  Con EmpBEmp,  - ( , ?- $ , J,?-"~ -@ -EA-FAJJJk >-  - (D-Yes  Emp ConBCon- ?. ( -  . $ - j-?."-kkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkk.@/ D- .EY .F>.  . (D.Yes  Emp ConBCon. ?/ ( .  / $ . J.?/"/@0//A L /E_ /F>/  / (D/Yes  Emp ConBCon/ ?0 ( /  0 $ / J/?0"0v@1/ 0IB 0JX>0  0 (D0Yes  Con EmpBEmp0  1 ( 0 ?1 $ 0 J0?1"1 @2/ 1EC 1F>1  1 (D1Yes  Emp ConBCon1 ?2 ( 1  2 $ 1 J1?2"2v"@3/ 2I( 2JX>2  2 (D2Yes  Emp ConBCon2 ?3 ( 2  3 $ 2 J2?3"3$@4/ 3ED 3F>3  3 (D3Yes  Emp ConBCon3 ?4 ( 3  5 $ 3 J3?4"4&@5/ 4EE 4Ff4  4 PD( STOP  STOP3D4Yes  EmpCon@"BCon4 ?5 ( 4  H $ 4 J4?5"5(@6/ 5EF 5F>5  5 (D5Yes  Emp ConBCon5 ?6 ( 5  7 $ 5 J5?6"6v*@7/ 6{V 6|Xf6  6 PD( STOP  STOP3D6Yes  ConEmp@"BEmp6  7 ( 6 ?~$ 6 J6?7"7v,@8/ 7yG 7zY7  7 7 27= (LYes  Con EmpBEmp7 ( 8 ( 7 ?9 $ 7 J7?8"8.@9/ 8EH 8F~8!, <hD>Yes I@>D61: Refer to the Independent vs. Employee Policy for Guidance@B 88 0 8 7 Emp8 8 9 ( 8 ?$ 8 J8?9" 8~8!< <hD>Yes I@>D63: Refer to the Independent vs. Employee Policy for Guidance@B 890@:/ 9EI9F9 @ 9 7 Emp9 H : ( 9 ?; $ 9 J9?:"9:1@;/ :EJ:F : L : 7 Emp: T ; ( : ?$ : J:?;": ;2@</ ;Ey;F ; ; ;WWW; X ; 7 Emp; ` < ( ; ?= $ ; J;?<" ;; d $tD;No V@KD.60: Are you sure that the SP would not cover costs for work deficiencies?@B ;   <3@=/ <Ez<F < <<$h ?rD?Yes S@HD62:Refer to the Independent Contractor vs. Employee Policy for Guidance@B < < l < 7 Emp< t = ( < ?: $ < J<?=" <<!x ?rD?Yes S@HD64:Refer to the Independent Contractor vs. Employee Policy for Guidance@B <<=v4@>/ =IZ=nZ= | = 7 Emp=  A ( = ?C $ = J=?A"= >v5@?/ >I) >JZ>K> > > J?v6@@/ ?I ?JZ_? AID@Yes *@D63:Request GST Reg.# (Line 15)@B ?%? ? ? J_? )ID@Yes *@D65:Request GST Reg.# (Line 15)@B ?%D*lFtOV=/@d@ A @ B @ CX@D@ E@0FJ@ G*@ H@ I@ J@KLMNOPQR@S@T@U@VWXYZ[\]^_@v7@A/ @IK @JZ @E @"##` @ @ JAw8@8/ AC[ ADZA! B DCYes C<D66: Obtain relevant employment details from Human ResourceshDCNo G@Obtain relevant background details of the non-employee Principal "B A>A  A (DAYes  Con EmpBEmp@A  C *DA Con  @@B@A ?< *DA Con  @@BA JA?C"ABu GB  F 1D(Yes @STOP@ConBConB B J~ Ct9@ CBL CBZ>C  C (DCYes  Emp ConBCon@C ?! *DC Con  @@B@C  *DC Con  @@BC JC?F"~ D:@ DAM DAD J EpppE J F}b F~~ F# F~ F >@F !F ?| DF DF F J#F>@i %!EGG Gn Gk Hc H#H .@H %!D H !H ? DH DF H HA Id I#I .@A % C I !I ? 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Once all answers are completed, this message will disappear@ B k  l'l({a///l?@@@ m'\m({`KKKm?@@@ nn|`KKKno```KKK pbpbb``a p pq``a... r rz rc ra... s's({a... t'\t({`KKK uu| v`` x2xa xNx0000001,-z {n {>S{{ D- {x {<{ |o |?@|?}D0 |x |8O|999999:67 }3 }?@} }}L }x }87}999999:67 ~4 ~?@~?4 }~x ~88~999999:67 5 ?@?}x 8T999999:67Dl4466B6(.6<<<>>(( Jyoo  !`  J ;;;     6 ?@?6 }x 89999999:67 p ?@?I }x 8:999999:67 q ?8 }x ; s e  h f g y cD QM@ C<Service Provider qualifies as an Independent Contractor [IC]  B  i.@DH  .@ DI   ?D 6 D < B$aZThis is very likely employment; to proceed as a Contractor, you require ICQ Admin approval  B  8 "D)no    B   nD 7 TMService Provider DOES NOT qualify as an IC; refer to relevant hiring policies  BPMService Provider DOES NOT qualify as an IC; refer to relevant hiring policies  8l "D*no    B   ~ @8p "D-yes  B    aa~ @8t "D/yes  B   ~  @8x "D1yes  B   ~ $@8| "D3yes  B   ~ &@8 "D4yes  B   ~ (@8 "D5yes   B  ~ 2@7 !D;no  B  ~ 3@7 !D<no  B  jH 2D(yes DCyes B$  B  jG $1D(yes DDno B$ B  #.@ % # .@I %  ! >@ DD 1 !? DD  ! ? D D           @Dooo0Z'nvvvdcctsl      ~( Y(CA((   A f_ (k?Text Box 32"  PK!Zf[Content_Types].xmlMO &2WR=cJ`F0iK`#̼vLw 9uSq:w`G ^i ½KI)c/ $oVjTMRc|}042ҥCƔM̏P~*ka/8^DkHbL8e i"K\XN\6rco4y@_;oPK!1_a _rels/.relsj0 ѽqCNo^K [ILcX&m߾0XFo;>0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK!_1adrs/shapexml.xmlXn7; %Ke ǭ q@-a.%6Ds'!KR _U$5lp<>K&lGQ]Y>ZSRd^1i*BlYu,[LsV~>;5L.tlweFIPHY';:*OFljkaHڴcMptA+s6|}"ŗA*$ «̹EF` F'iu6NQ]y=_)L1'3UwbfoKDPǤ*~Vx7N3 ~0dDy8 S¤Փ̢bp 2pLTVnj )bQ[M ҉´!ϭ$gR]xay@ЅA1c>& zXo|YoHJU[H`_`{kL>ml(f Iy)Ol(.DGm? &K˜DAIV*4RHF/HjVhpyޑ|"TjW m˜2HUZ]4I"p{cujcCo?~[w4* Pn.wHRah1FW6rs5`}pfܟnX$3{8y?=Ql)7 [H_ϩ3Wv8HM`pop P9 U*'l Hb H @T9[K` $ymzΞ[ T,R qu+$jKXWX<\:UiEx^;:u.3"0W\B e<kNpk1LNVCRr Yj:AӿT;P]ðEME# w/ UX2Klu^s /aiNhPm8˰N3O .t+l= D6+7 b ؽz)N`F{k=䵿TMo0 +YQ2 ˡ@֠?[,z&YЛbuW`En16N氺jSC6PEj:1-yE6 m۲\肙@з6@_r[:h1H/)Bc { mm(|zڙk.3 ik8%ݴ3D5{g9sG8b4}y@QWѰj{~3]j " `)&a G-j¬㰘2q{!xh0 E1tM! Dv0Ɓ%ٸ"]*ITHR$ΜJ°,YL"< Q$NLD 'wQpBZۋ>Gf~y _;=PK-!Zf[Content_Types].xmlPK-!1_a /_rels/.relsPK-!_1a*drs/shapexml.xmlPK-!GxT$ drs/downrev.xmlPK 7I&S]A`_ x  h<; Service Provider Certification: By my signature below, I certify that the information provided on the accompanying Independent Contract Questionnaire ["ICQ"] is accurate and complete. I agree to personally indemnify and hold McMaster University [ McMaster ] harmless for any claim, damage or liability resulting directly or indirectly from reliance thereon. I understand that I am being engaged as an independent contractor and am responsible for any income taxes and other source deductions resulting from this engagement. In submitting this ICQ, I acknowledge that McMaster is collecting certain of my personal information and authorize McMaster to use the information provided for the purposes of assessing and verifying my legal status as an independent contractor with McMaster. I understand that the information is used for the administrative, employment-related, financial and/or statistical purposes of McMaster. This information is protected and is being collected pursuant to section 39(2) and section 42 of the Freedom of information and Protection of Privacy Act of Ontario. I have read and understood the foregoing information, and authorize McMaster to use the information. collected on the ICQ for the purposes as outlined above. I understand that questions regarding the collection or use of this personal information should be directed to the University Secretary, University Hall, Room 210, McMaster University. <hEF F!FhFiF<FF CFDFnFF  B fD_ (k?Text Box 33"4 . PK!Zf[Content_Types].xmlMO &2WR=cJ`F0iK`#̼vLw 9uSq:w`G ^i ½KI)c/ $oVjTMRc|}042ҥCƔM̏P~*ka/8^DkHbL8e i"K\XN\6rco4y@_;oPK!1_a _rels/.relsj0 ѽqCNo^K [ILcX&m߾0XFo;>0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK!4"}qdrs/shapexml.xmlXn7}//%K/BVIz%%7$W<!%9n5̙~hZ(8< RtB:"(Di+iUX ~Siy(Dc7 B٨V)VFr ãA輒UhO%q+cΒw3ܒ@ _% ~@v&mәz{>YY,%m&7u FzݽDd: ;ty]5TA,HI֘(f8h# I礂^co,b (#~z*ZML9ed*[S)'xf]{Kǵ_k_i_{,OK9U7#S{3bqç,Y%f/hCmsWNe-u/bFjFkET.>}[16fH4:v Zo끦J MA=פ~Dʠɞ1'dPK!!drs/downrev.xmlT[O1M͘&-`Exy€^%l[h+Puf7gNGFWlΗHh04MKKx~L*kP=ۛ6s-BhC%a3'j[vfuZ*]SjZ+ϵ* 9j[d_wqUۙw X&\Ğd> NR#:}`~t|@'"R`BL)jbº;sV3gk Xb,v=itnuޠ &+?)˧?PK-!Zf[Content_Types].xmlPK-!1_a /_rels/.relsPK-!4"}q*drs/shapexml.xmlPK-!!drs/downrev.xmlPK# SWf]B`D_   h<This questionnaire assists in the determination of whether an employer/employee relationship exists. The issue is complex and no single test is conclusive. The interaction of all the relevant facts must be examined. All contracts for service are with McMaster as a whole and not with individual Departments, Faculties or Units. Given the negative consequences that can result from an incorrect characterization, it is McMaster's policy to characterize the relationship as employment in circumstances where the facts fall in the "grey" area. If a preponderance of the responses indicate that the relationship is one of employment, it would be highly unusual for the individual to be considered an independent contractor. If you require additional guidance please contact Human Resources  Legal. If the relationship is determined to be independent contracting, then the standard McMaster contract must be executed for all contracts in excess of $4,999.99. <hFeG*F$FF KFLF;HF F IYF< C f_ (k?Text Box 38"@:PK!Zf[Content_Types].xmlMO &2WR=cJ`F0iK`#̼vLw 9uSq:w`G ^i ½KI)c/ $oVjTMRc|}042ҥCƔM̏P~*ka/8^DkHbL8e i"K\XN\6rco4y@_;oPK!1_a _rels/.relsj0 ѽqCNo^K [ILcX&m߾0XFo;>0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK!uV 5drs/shapexml.xmlZmO#7^a7ގ^8Q #):cNB7\:ȩz33gyqi$W4N5!iR)k&wۇ L&5LO #0ͤB~T/\޳F6bl˪Ļ.V#&4ÃFʊ#6Q{bnq_ߋ#V· iVXP3q2 qbt[i/gzY Mj77{0\(ytVOaUv .Amh`d(f{@BJ^Cd¯:*OhDLǡp2!}i|7F=!oEߚIHh;u،0rYeD|B5t3Fe{Go>u]0Y[84·H}Aʟͦ{C*6*x /0VVWwk0M I.".@>((Z⛙3ԭ19/%C[/v)CXI@$W>I$2(혎&(46 v2&0,XPGJ% d#d7 sJO۴-mi?cyƒMT '2!0!"g~,!Ȍ%1AY9#ILHV)Eb0d!}.|KWiukVOFF_bSQgP2[42 (c'WWe DXF~qC[?Ŀde69;oݜTvߙ0!괷hܷ0`f( 3&ͮ sjwTiOw Cg]Qf!3Ct 2;61k"Cϭr, vQXژeZJ-΋8RƸab8kgtJ e/Z[ZݶQ|> c'M-7iݜ\_=sY;0y?u7UŃ6OV 2a_ 6"8zl)a&C&~OKҖ;?ꠗ=T 4SkHi͘(Z-uw}Kˋ :usy5{vzыTǝkwj]_i,o.v_6^#Nnz#Y8-YxA$S6ZW?Wn0 Æw}b]V,[P`Beɕ׏suCɲ,C1^y{دd1z6`كIY Agw3Ȭė$Imy.d.Fژ4xBgye5PN^Wyc@,26q1^/* ]Wk3+<^Zyez}BmS Af2Q ZÙ0OL>UUHLKɸ~ lR 6tk1FRM*uU"L . }M>8 ץ 踺2ghk=f`-OW;@Р-;nQE5[C͕]4pl'8~Ţb vzݻ DHnᆮUfZ(L2R#B)e&ޱ a 5HnuA^ g,mč-=$.aɷ|nwGVq?rdmf濪:r6AmD(9˧wW5w϶\U3]iksaRvϸ[7ʚKߊ}{-[{qBVsC;Cs8DCvBߧK6Cδ&IvwOK:eOם [.҉ :֝r[iS|/~/_-of~HY7v=.Hn ߏ7]`A`_e47OQ^lӲk7$c*w4'PK!O)drs/downrev.xmlLPR0;?dFV* ::pprVI-pʾ}K_ɒlB+NG DZp:}}PbP(Nw`i?:?nj-(έ$)lS@!i#Ch,5bd0) re/Gq2[{cE5Asd9~<Ά(<^gݧ)҉ #I#LQuf$Fo9 (ItE<2 koX-wW|'Dk~:vzF?PK-!Zf[Content_Types].xmlPK-!1_a /_rels/.relsPK-!uV 5*drs/shapexml.xmlPK-!O) drs/downrev.xmlPK/ ]C`_ 8$ < P< The purpose of this questionnaire is to assist in determining the independent (or employment) status of a Service Provider ("SP") as it relates to the work assignment(s) noted below. The questionnaire does not have any application to any other work assignment the SP may be involved with at McMaster, unless identified on this form. Process: The McMaster employee purchasing the services described herein, must answer ALL questions in orange type BEFORE providing the ICQ to the SP, who must then answer the remainder of the questions. This form is an EXCEL document with pull down menus for each response. To complete the form follow these 3 steps: (1) Answer the ORANGE questions for the University ( When completing the form for the University, please make sure to include YOUR name and extension (line #105), the contact information of the ACCOUNT SIGNING AUTHORITY (lines #113-115), and his/her SUPERVISOR (lines #120-122)). (2) re-name and save the document; and (3) e-mail it to the SP. Once completed by the SP, the document must be e-mailed back to the person who sent it to the SP in EXCEL format for final review, evaluation and approval. If the contract amount is less the $5,000.00 the form does not require ICQadmin approval. If the contract amount is $5,000.00 or more, then the completed ICQ Form must be submitted to icqadmin@mcmaster.ca for review and approval. Also, if the service provider is a current McMaster employee, the ICQ form must be submitted to icqadmin@mcmaster.ca for review and approval. Upon final approval, an EXCEL copy of the completed ICQ must be sent to the Senior Manager, Internal Audit (tsmith@mcmaster.ca).for audit purposes .<PFFT~GFNFOJ=WGXFYFKUF8gFhFG,FGF@K,FL8)M74LRoMTLMTLGFGFcFFNbFLPLO ROrPO O<ZR @ C N]F@!3 d >@2GGhhggSSffddUU    kn {{  ??HHII  $( )*8:<=suijuurrssttnnlnllkkBB>>??==!!""++22FF113399;;<<@@%%))**&&//44885566::'',,((00..77$$##     {DDCCAA-- }}||  || }} ~~ ~~mmVVTTxxqsjlppxx TTUU$(AB@@<=??)*8:++;;>>{{ FFABii @o  % h !"$A==..CD((/  % h##_  %h!"CD/<>A$')-gg@&t<   f  dMbP?_*+%M: iR C5800_pcl3\ ߁ odXLetterCanonV Canon iR C5800 PCL5cddd      d d d d dd@@d  d  d dd d"edd    ddd     d!!d      !"#$ddA     A d     C8@o 778 o 778 `NXXdd\CANSRGBA.ICC\CANSRGBA.ICC\CANSRGBA.ICC CONFIDENTIALCONFIDENTIALHArialDefault Settings@"dXX??czU++ (    d (k?Text Box 1"-'PK!Zf[Content_Types].xmlMO &2WR=cJ`F0iK`#̼vLw 9uSq:w`G ^i ½KI)c/ $oVjTMRc|}042ҥCƔM̏P~*ka/8^DkHbL8e i"K\XN\6rco4y@_;oPK!1_a _rels/.relsj0 ѽqCNo^K [ILcX&m߾0XFo;>0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK!l}%s iPdrs/shapexml.xml\r۸LÛ&3d9v83f&ɦ3"A 5pP 0}>IsHJblt "Kp@;;?Ws#8 vl2mųQLg8Y<=\eHt@68X ! W(sOKt>7ݝPx%0S*T=Itʘ{7Rgw I%Ϗ#O[6-貹GGM<&fc;_ߣ&{;Z{n.b.SI"FK\Wy2^Bgb$9M_ݕ%{H+r+y. 2oXĹәSu1*uz]˿$deYѱTWT$sH "r\>P~"Rp8:aA>X&A󔋗!G Ξic xf<مf؛&~n]'\Gs,%yDffQjS][o/Dh>[RO߾/'7K.'Rzb?x@{vꤹt8( 3lF &y\uS377=>4SXD^Lo(Xz%y ు6'w#w*1 M]rX21^_֝^AA^5dk~n22j+PLӉҐ( ǎ<??{}xO'OA42P e7K(ىn䯔i6_xT^.5_D…'PщT jɈ*+vAx dI`U*½93E6A\H_T8W4uYPSb^(dQw0UVy 1.Nq>4 h9Xd:A Z~=b:EcoTGٗ߭gx6C)M3pävzNH on̴؉ӷ'pkV"~-S:݄@t \5k@p4Iic8hڂ8D) VM Y(4PT0T}Uc@O6wV-YZpgLh!軰zB VsqpFBLK@i]~rmu 5 c45ۿB${ 'lB!t.-bcȩb C {x;EQĐ`Q9'2F3W z,Vh^@ud5)0}{̻TXlzxCQ\[P%*u@·{xcccQ*)#*RUmdR P 5Pv]VOk%5p+xXh,t`ȵUBSB\B_*]?WtFz _ׁzлV'8!8IUbBII5 QR-s~f>tygR\_8o J|H5MTQG MBl ԅoR"r3.-ʒjAPꈓP&jHtSe #! :QW-BTuk&82K5dH.#D" HbhfBA9B&VQ:eL\ CG:d oV)* *|1E`\R/K ó!J=q:)U vn`q6D75tk2JڹIpnϭ6hiQR{ҺQٴI98|n]Lnt>R#E;F8-xN!E gti(?8Vw% |(a./![U2٨ k#0y$-H%+B:9Xύ3qTv@p~@F[SjA5tŜ9I`0'ū2hƭ :--B66ԩ:pkXqMTu.i:իKK"5)s~SN ]Ad]qL 풝5/ޗ޼Lx/Rrѵ߇Ɛ!K͊y=p?Ԧf3[7ɑt7-eN8:"Vaz]_%CHXx3;,Bh}lgPo,o7k ,tyAq/XR5b3)T^ymw@8qc:ŪCG/y` k95 A*;AxtV6 PK!)'_$drs/downrev.xmlTj1 }0zE ҂"h[z&aIo-Jff٢6 NDYdis﫧1\;UnƧҝN1'Ć)gPXM) PZCS MI2'R/?atl~R*Jn&LJz $:^,aAM2'K!*-a4 stQ?NF8ݾo,D%c І?kR=0v PK-!Zf[Content_Types].xmlPK-!1_a /_rels/.relsPK-!l}%s iP*drs/shapexml.xmlPK-!)'_$drs/downrev.xmlPK3-]` 87  @ <GENERAL GUIDANCE It is impossible to capture all possible scenarios where McMaster might need to determine the status of a service provider and accordingly, one must apply the general principles to the particular facts in each case. While individuals have the right to file a tax return on the basis of their understanding, CRA may subsequently challenge that understanding based on the specific facts and the general principles of this area of law. The McMaster ICQ has been designed to obtain sufficient facts to assist in the determination of a new relationship as (i) an employment relationship or (ii) a relationship between two independent parties. The ICQ is a guide and is not definitive. The distinction between employees and independent contractors has implications in many areas of university management [e.g., insurance, intellectual property, etc.]. All affected parties should be involved in the process. To address these non-tax issues, the questions may need to be modified or supplemented. Professional judgment is key; to enhance the effectiveness of the ICQ process, it is McMaster policy that all such relationships be reviewed and approved by an authorized representative from Human Resources. Tests applied by CRA Given the many court decisions concerning the differences between employees and independent contractors, CRA has developed some administrative guidelines, which are outlined in Guide RC4110, Employee or Self Employed? This publication was updated in 2006 to take into account some of the recent decisions referred to under Current tests applied by Canadian courts above. To determine the status of a worker, CRA follows three steps. Step 1: CRA asks questions to determine the facts of the relationship and how the parties define it. Step 2: CRA considers the following factors to determine whether the worker is performing the services within his or her own business operation: %the level of control the payor has over the worker, including whether the worker may subcontract the work or hire assistants; %whether the worker provides the tools and equipment; %the degree of financial risk taken by the worker; %the degree of responsibility for investment and management held by the worker; %the worker's opportunity for profit; and %other relevant factors (e.g., contracts). For each of the above factors, CRA identifies indicators that support either an employer-employee relationship or a business relationship. However, because no factor by itself determines an employment relationship, CRA then assesses and weighs the indicators collectively in the context of the relationship as a whole. See Guide RC4110 for an extensive list of further details CRA considers in analyzing each factor. (http://www.cra-arc.gc.ca/E/pub/tg/rc4110/) Step 3: CRA considers the intent of the parties. Although it acknowledges the rights of the parties to arrange their affairs as they see fit, CRA gives weight to this fact only where the work is actually carried out as provided under the terms and conditions of a written or oral contract. CRA is unlikely to give much weight to this factor if the two parties are not in agreement with the arrangement. Accordingly, it is usually in the best interest of the payor and the worker to agree to the nature of the arrangement (prior to beginning the work) and to document the agreement in writing. <QmRRRRR RRRRRRRpRR<PQQSYT T S%QRS%QRRRR R@RsRRR T  T  R X RY R R R S% Q R8 R R< F = F > F ? 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From a review of the decisions, McMaster considers that there is high risk that almost all part time lecturers would be considered to be employees. Employment status is determined in accordance with the facts and the following question: Is the individual in business on his or her own account? No one test is adequate to all situations, and the relevant factors need consideration, including: % intention of the parties as expressed in a written agreement; %McMaster s level of control over the service provider s activities; %whether the service provider provides his or her own equipment; %whether the service provider hires his or her own helpers; % degree of financial risk taken by the service provider; %degree of responsibility for investment and management undertaken by the service provider; %service provider's opportunity for profit in the performance of his or her tasks; and %degree to which McMaster s business is integrated with the service provider's business. In general, the more entrepreneurial in the approach taken by the individual to the work, the more likely that he or she will be considered an independent contractor. However, the fact that an individual is providing services (i) for a short period, or (ii) as a "casual labourer" [without the usual benefits associated with employment], does not preclude the individual from being considered an employee. For example, an administrative staff member whose teaching is limited to one evening course per week would likely be considered an employee. Where a part-time instructor is an employee of an established business [an incorporated or unincorporated a partnership, another university, or a government] and the contract is with [and has resulted from] direct negotiations between the established business and the university, it is reasonable to assume that the amount may be paid by an inovice submitted from the established business without withholding at source [on payment to the part time instructor].. This would be the case even where a particular individual is specified to carry out the work. For example, a large legal partnership may have a highly regarded litigation staff. It would not be reasonable to adopt the position that if a client requested the services of this lawyer, the fee would no longer be classified as business income but rather employment income of the lawyer as an employee of the client. <PFEFFFFFyFzHFFFFTZT[TTTTTT TZT[TTTTThFiFkHFFFFF`FaF F F F >@   gg@& Oh+'0 `ht PeerPeer@Y@\@R)՜.+,0 `ht  E' ICQGeneralPersonalService BusinessGuest LecturersPart time Instructors&'PersonalService Business'!Print_Area  Worksheets Named Ranges  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !#$%&'()+,-./01Root Entry FWorkbookCSummaryInformation("DocumentSummaryInformation8*