7. An individual is required to make instalments payments for 2020 if their net tax owing in 2020 is more than $3,000 and they had net tax owing in 2019 of $2,800 and in 2018 of $1500. True or False 8. John ran a small unincorporated business. His income tax return and balance owing for the 2020 taxation year must be filed and paid by April 30, 2021. True or False 9. Which of the following considerations is not relevant in the determination of whether an individual performing work is an employee or an independent contractor? A) Opportunity for profit B) Hours per week spent at the work site C) Ability to subcontract to others D) Ownership of tools