1. Whether or not an individual is an employee of a company or an independent contractor is a. determined by whether the company pays the individual as an employee or as an independent contractor b. determined by the facts and circumstances that pertain to the case and court precedent (Le court tests) C. determined by whether the individual is organized as a business d. easily determined by the legislation and clear rules in the Income Tax Act 2.The Income Tax Act ITA 6 describes taxable benefits that are included in the calculation of employment income and 6(1)(a) describes various fringe benefits that are taxable but also indicates which fringe benefits are not taxable. Which of the following fringe benefits, provided by an employer, is a taxable benefit pursuant to ITA 6(1)(a)? A Contributions (made by the employer) to a Registered Pension Plan B. Premiums paid to a public health care plan C. Premiums paid to a group sickness plan D. Premiums paid to a private health care plan 3. The Income Tax Act ITA 6 describes taxable benefits that are included in the calculation of employment income and 6(1)(a) describes various fringe benefits that are taxable but also indicates which fringe benefits are not taxable. Which of the following fringe benefits, provided by an employer, is NOT a taxable benefit pursuant to ITA 6(1)(a)? A Premiums paid to a group sickness plan B. Travel expenses for an employee's spouse, who accompanies the employee on a business trip C. Value of board and lodging in the city where the employer's office is located D..Premiums paid to a public health care plan 4. The final decision of whether an individual will be treated as an employee or independent contractor of a company is made by A the hiring company B. the CRA C. the hired individual the courts