The following decision by the Federal Tax Court of Appeals, makes it clear that contracts must be well worded to fall into the traps of having indpended coTax expert before hiring anyone.

TAX: Contract of services or contract for services
The Applicant Drosdovech, an unrepresented litigant, was a veterinarian operating a veterinary clinic as a proprietorship. Ms. Kilburn worked with her in the clinic from time to time. A Revenue Canada rulings officer, pursuant to a request made at the initiative of the Collections Division of the Canada Revenue Agency, determined Ms. Kilburn was employed by the Applicant Drosdovech under contracts of service and that her employment was both insurable and pensionable. The respondent Minister dismissed an appeal from that determination. The Tax Court of Canada dismissed an appeal from the Minister’s decision and the Federal C.A. upheld the Tax Court’s decision.
Moira Eileen Drosdovech v. Minister of National Revenue (Fed. C.A., February 25, 2009)(33143)  “The application for leave to appeal…is dismissed with costs.”