Caregivers - families at risk?

http://www.taxdetective.ca/articles/article/1482041/72551.htm

At today's workshop for Family Focus Conference the topic of hiring caregivers
came up several times.

I couldn't find this article at the time. See above for the link.

The instructions from CRA are very clear. If you hire someone and they don't meet the criteria 
set out for self-employment, there is no other category such as 'casual' or 'contract' 
There is only employed or self-employed categories contemplated by the Income Tax Act.
Even management fees are only for between corporations, they aren't something that
shareholder, owner/managers can pay themselves. 

This isn't something people want to believe, but it's the case.  Believe me, I've looked for it,
and casual, contract, management fees, for people who want to opt out of payroll, they do NOT
exist as options contemplated by the Income Tax Act.

If you aren't sure they meet the self-employed status requirements, you are required to set 
them up on payroll,   and from the first dollar paid remit EI premiums, and where over 
the minimum weekly amount for CPP, CPP, premiums.

If you want to see if they would meet the test for self-employed,
 while you send in for a ruling using a Form CPT1-which can be done through 
My Business Account window electronically now, 
it's necessary to treat the person as if they are an employee until you hear otherwise
after submitting the CPT1 with a statement of facts