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["McMaster University",null,null,"HR to Assign Ref.# if $10,000.00 or more",{"$nulls":13},"Note: Signatures are NOT required until AFTER the form has been reviewed and evaluated."]
["Independent Contractor Questionnaire [ICQ]:                HR Approval #    "]
[]
["Service Provider Contact information:",{"$nulls":5},"Responses",{"$nulls":10},"Note: 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."]
["Name of service provider (\"SP\") [name of entity, if applicable, and Principal individual performing the service]:",{"$nulls":5}," "," "]
[{"$nulls":6},"Yes"]
["Address:"]
[{"$nulls":6},"No"]
["Phone number:"]
[{"$nulls":6},"N/A"]
["Email address."]
[]
["Service provider's Workers' Compensation Board number:"]
[]
["HST business number:"]
[]
["Work assignment (describe below or attach description if more space is required):"]
[]
["If a retiree, indicate the date of retirement:"]
[]
["Contract with a corporation:",null,null,"Responses"]
[{"$nulls":3},"Yes/No/N/A",null,"",{"$nulls":11},""]
[1,"Is the Service Provider (\"SP\") an incorporated entity?"]
[2,"Does the corporation employ more than five full-time employees throughout the year?"]
[3,"If 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.",{"$nulls":3}," ",{"$nulls":11}," "]
[4,"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?"]
[5,"If 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.",{"$nulls":3}," ",{"$nulls":11}," "]
[6,"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."]
[6,"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."]
[7,"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]."]
[]
["Contract with a proprietor [i.e., individuals, partnerships, personal service business]:",{"$nulls":9},"Type","Con","Emp",null,"Count"]
["The following questions when in the affirmative (although not determinative in and by themselves) generally support an employment contract (a negative response may or may not support a contract for service).",null,null," "]
["1(a)","Are the services provided related to teaching and/or research, or support thereof in any area of McMaster?",{"$nulls":8},"Con",1,""," ",1]
["1(b)","Are these services also provided by McMaster employees?",{"$nulls":8},"Con",1,"",null,1]
["1(c)","Within the past 12 months, has the SP received any of the following from McMaster? [check all applicable]:",{"$nulls":10},0]
["(i)"," - consulting fees?",{"$nulls":3}," ",{"$nulls":4},"Emp","",1,null,1,null,null," "]
["(ii)"," - wages?",{"$nulls":8},"Con",1,"",null,1]
["(iii)"," - pension payments?",{"$nulls":8},"Con",1,"",null,1]
["(iv)"," - any other remuneration, stipend, honorarium, allowance, etc.?",{"$nulls":8},"Con",1,"",null,1]
[2,"If the answer to all items in 1(c) is \"No\", enter \"N/A\" and go to question 3(a). If the answer to any item in 1(c) (ii), (iii) or (iv) is \"Yes\", is this work assignment an extension of, or related to, the SP's normal employment duties (current, or past in the case of a retiree) at the University?",{"$nulls":8},"Con",1,"",null,1]
["3(a)","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.)",null," ",{"$nulls":6},"Emp","",1,null,1,null,null,""]
["3(b)","Does the SP provide this type of service, or a similar service to any other clients outside the University, and/or utilizing the expertise of the SP?",null," ",{"$nulls":6},"Emp","",1,null,1]
["3(c)","Does the service provider advertise? [Provide business card, brochure, web site, Statement of Credentials, Resume, etc. as applicable]",{"$nulls":8},"Emp","",1,null,1,null,null," "]
["3(d)","Does the SP bear all costs of doing business?",{"$nulls":8},"Emp","",1,null,1]
[4,"Will the SP require training from McMaster in order to provide the services?",{"$nulls":8},"Con",1,"",null,1]
[5,"If YES, will McMaster cover the costs of any required training of the SP?",{"$nulls":8},"Con",1,"",null,1]
[6,"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?",{"$nulls":8},"Con",1,"",null,1]
[7,"Does the SP own the tools, equipment, etc. and pay all expenses?",{"$nulls":8},"Emp","",1,null,1]
[8,"Will the SP be paid regardless of the quality of work?",{"$nulls":8},"Con",1,"",null,1]
[9,"Is this work assignment in respect of ongoing tasks (as opposed to completing a specific project)?",{"$nulls":8},"Con",1,"",null,1]
[10,"Is the SP prohibited from hiring helpers or assistants?",{"$nulls":8},"Con",1,"",null,1]
[11,"Does the SP require permission to work for another payor?",{"$nulls":8},"Con",1,"",null,1]
[12,"Does McMaster intend to cover the SP for benefits under the El, WSIB and CPP programs from McMaster?",{"$nulls":8},"Con",1,"",null,1]
[13," Does the SP have its own Workplace Safety and Insurance Act (WSIA) coverage?  (See  http://www.wsib.on.ca/wsib/wopm.nsf/Public/140204) or equivalent disability coverage/insurance?",{"$nulls":8},"Emp","",1,null,1]
[14,"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?",{"$nulls":8},"Emp","",1,null,1]
[15,"May the SP set his or her own hours?",{"$nulls":3},"",{"$nulls":4},"Emp","",1,null,1,null,null,""]
[16,"May the SP carry out the work at any location?",{"$nulls":8},"Emp","",1,null,1]
[17,"May the SP hire replacement service providers?",{"$nulls":8},"Emp","",1,null,1]
[18,"If McMaster is unsatisfied with the work, will the SP be responsible for correcting deficiencies at no cost to the University?",null," ",{"$nulls":6},"Emp","",1,null,1,null,null,""]
[19,"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.",null," ",null,"",{"$nulls":4},"Emp","",1,null,1,null,null,""]
[20,"Does the SP manage and compensate his or her own staff? (Please indicate \"N/A\" if the SP has no staff)",{"$nulls":8},"Emp","",1,null,1]
[21,"Will the work assignment result in billing(s) to McMaster in excess of $9,999.99? ",{"$nulls":9},0,0]
[22,"Is it expected that there will be several billings as part of a single contract?",{"$nulls":3},"",{"$nulls":5},0,0,{"$nulls":4},""]
[23,"Will the SP's billings to all clients [including McMaster] total $30,000 or more in the calendar year?",{"$nulls":3}," ",{"$nulls":5},0,0]
[24,"Is the SP required to make any capital investment in his or her business (e.g., training costs, capital costs, such as computer and other equipment, office supplies, office space, phone/fax lines, etc.)? List related tools and expenditures incurred by the service provider in the space below.",{"$nulls":3},"",{"$nulls":4},"Emp","",1,null,1]
[{"$nulls":10},"Con",0,0]
[25,"Is the Principal  of the SP business [i.e., the individual who would provide the majority of the service] an employee of McMaster?",{"$nulls":8},"Con",1,"",null,1]
[26,"Have you determined that the individual who will complete and sign the ICQ and the contract is the \"Principal\" of the SP business as defined in Question 25?"]
[]
["Other Factors:   Indicate any other factors not addressed in the ICQ that your wish to be considered in the assessment of your submission:",{"$nulls":5},"Total responses",{"$nulls":3},30,null,{"v":1,"d":"100%"},null,30]
[{"$nulls":16}," "]
[{"$nulls":6},"Total responses:Employee",{"$nulls":3},15,null,{"v":0.5,"d":"50%"},{"$nulls":4}," "]
[{"$nulls":6},"Total responses: Contractor",{"$nulls":3},15,null,{"v":0.5,"d":"50%"}]
[{"$nulls":10}," "," "," "]
[{"$nulls":10}," "," "," "]
{"$rows_empty":8}
["Print name >>:"]
["Signature >>:"]
["Account Signing Authority Certifications and Approvals:"]
[" "]
{"$rows_empty":12}
["Conclusion/Other Factors Considered: Indicate any other factors not addressed in the ICQ to be considered in the assessment and conclude on the relationship as being an employee or  an independent contractor:"]
[]
["This form was prepared for MAC by: (insert name and extension): "]
[]
["Certification and Approval: (Account Signing Authority and Manager/Supervisor, your signature below signifies that this is YOUR certification that the Policy and its required processes have been followed properly.)\nI have reviewed the information herein, and to the best of my knowledge and belief certify that it is correct and complete. I have reviewed the Policy and Procedure on Payments to Individuals and have determined that all required procedures have been followed pursuant to McMaster policy."]
["Account Signing Authority:",null," ",{"$nulls":3}," "]
[]
["Signature",null,null,"Date",{"$nulls":12}," "]
["Phone:"]
["Name & Title:"]
["E-mail:"]
[]
["Manager / Supervisor Approval:",{"$nulls":5}," "]
[]
["Signature",null,null,"Date"]
["Phone:"]
["Name & Title:"]
["E-mail:"]
[]
[]
["Diagnostics: Depending on the answers to combinations of questions, the following conditions apply.",{"$nulls":5},"Guidance"]
[]
[]
["L46","Note: Where these answers in the majority are scored as \"Employee\", then the evaluator should apply additional weighting in the evaluation process in arriving at a conclusion.",null,"",null,null,"Will Mac train the SP?"]
["L49",null,null,1,null,null,"Does the SP have his/her own tools?"]
["L54",null,null,"",null,null,"Does Mac cover the SP's benefits?"]
["L55",null,null,1,null,null,"Does the SP have his/her own WSIB and insurance?"]
["L56",null,null,1,null,null,"Does the SP have general & professional liability insurance?"]
["L57",null,null,1,null,null,"Does the SP control the hours of work?"]
["L58",null,null,1,null,null,"Can the SP carry out the work at any location?"]
["L59",null,null,1,null,null,"Can the SP hire replacement SPs?"]
[]
[]
[]
["Conclusion:",{"$nulls":5},"Weighted Scoring:"]
[{"$nulls":6},"Weight adjustments",null,"Employee",null,"Contractor"]
[" ",{"$nulls":5},"Initial scores",null,15," ",15]
[" ",{"$nulls":5},"3(a)",null," "]
["Service Provider DOES NOT qualify as an IC; refer to relevant hiring policies",{"$nulls":5},"3(b)",null," "," "," "]
[{"$nulls":6},4,null,"",null," "]
[{"$nulls":6},6,null,"",null," "]
[{"$nulls":6},8,null,"",null," "]
[{"$nulls":6},10,null,"",null," "]
[{"$nulls":6},11,null,"",null," "]
[{"$nulls":6},12,null,""]
[{"$nulls":6},18,null,""]
[{"$nulls":6},19,null,""]
[{"$nulls":6},"2 and 25",null,""]
[{"$nulls":6},"2 and 25",null,""]
[{"$nulls":8},15,null,15,null,null,30]
[{"$nulls":8},{"v":0.5,"d":"50%"},null,{"v":0.5,"d":"50%"}]

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{"sheet":"PersonalService Business","index":2,"n_rows":0,"n_cols":0,"rows_kept":0,"flags":["formulas_cached_only"]}

{"sheet":"Guest Lecturers","index":3,"n_rows":0,"n_cols":0,"rows_kept":0,"flags":["formulas_cached_only"]}

{"sheet":"Part time Instructors","index":4,"n_rows":0,"n_cols":0,"rows_kept":0,"flags":["formulas_cached_only"]}