NumbersMagic Inc alleged that its bookkeeper, Chris Ginsberg, had stolen from it. The company made a claim against its insurer, Neverpay Insurance Ltd, to recover the loss. Neverpay refused the claim on the basis that the policy stated that:

In the event of loss and/ or damages which can be attributed, even in part, to the acts of an employee, Neverpay Insurance will not be held responsible for compensating the company for said losses and/ or damages.

The issue is whether Chris was a company employee at the time of the thefts. The evidence indicates that he performed basic bookkeeping services for the company, worked regular hours out of the NumbersMagic offices, and was subject to the direct supervision of a company manager. Chris was not a member of a recognized professional association, and his duties were those normally associated with a bookkeeper, not a professional accountant. Consequently, Chris was paid on an hourly basis—he did not set fees depending upon the nature of services he performed. He had no shares in the company, nor any incentive-based remuneration. No deductions were made from his cheques, nor did he receive holiday pay or any other company benefits. Apply both the control test and the organization test to determine whether Neverpay Insurance will likely have to make a payment under the policy. Support your position.