Workers who are officers are deemed to be employees pursuant to subsection 248(1) of the Income Tax Act. The classifier does not apply to officers, and assumes that workers being classified are not officers. If a worker is an officer, then that worker is automatically deemed to be an employee for Canadian tax purposes.

Officers include judges, ministers of the Crown, senators, members of Parliament, members of a legislative assembly, members of a legislative or executive council, Chief Executive Officers, Chief Financial Officers, corporate directors, university professors, liquidators, executors, trustees, and individuals holding similar positions.

This classifier does not apply to corporations that provide work services. A corporation cannot be characterized as an employee. Employees must be individuals. A corporation that provides the services of a worker to a hirer may be considered a “personal services business” for Canadian tax purposes if certain statutory criteria are met.