Agency that hires a worker under a contract for services

Where an agency places a worker under a contract for services (that is, an independent worker and not an employee of the agency), the agency is not required to deduct CPP/QPP contributions, EI premiums, PPIP premiums, or income tax since the worker is self-employed.

Because the worker is self-employed, neither the agency nor the client is required to file a T4 slip. However, you may be required to file a T4A slip. See Guide RC4157, Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary.

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