Which is the most important criterion used by Revenu Québec in determining whether a worker is an employee or self-employed in Québec?

• A. Subordination in the performance of work
• B. Degree of control over tasks
• C. Ownership of tools
• D. Number of clients

Answer: (A)

Subordination in the performance of work is the main lens used in Québec to decide whether a worker is an employee or self-employed. This means looking at how integrated the worker is in the business and whether the employer directs how, when, and where the work is done, and how the tasks are carried out. If the worker is closely tied to the employer’s operations—following set schedules, using the employer’s methods, receiving ongoing supervision, and being paid a wage as part of the company—this signals an employment relationship because the organization exerts control over the work as a whole.

Ownership of tools and the number of clients are not the defining factor on their own. A person might own their own tools or have multiple clients, but if the employer exercises ongoing control over the work and the worker functions as part of the employer’s team, subordination points to an employee relationship. Conversely, a self-employed person typically operates with more independence—setting their own hours, providing their own tools, and contracting with multiple clients—but the presence of strong subordination can still indicate an employee ties. In short, how the work is directed and integrated into the business matters most.