Assignment Problem Three - 2 Income Or Loss From An Office Or Employment 131 Assignment Problems . (Employee Vs. Self-Employed) The Alberta Motor Association (the Payor carried on a business of training and providing Thestruction to individuals who wanted to obtain vehicle operator's licenses. Mr. Bourne (the Appellant) had an arrangement with the Payor to provide such instruction. The Payor had treated Mr. Bourne as an independent contractor from 2016 to 2018. Mr. Bourne was claiming that he was an employee of the Alberta Motor Association in 2018, The facts in this case are as follows: the Payor operated as a membership based association; (admitted) the Payor had clients who wanted to obtain motor vehicle operator's licences; (admitted) the Appellant was hired as a driving instructor; (admitted the Appellant entered into a written contract with the Payor which stated that the Appel- lant was a contractor and not an employee; . the Appellant had been under contract with the Payor since 2016; the Appellant earned a set fee of $26 per hour; the Appellant also received fees for new bookings, student home pickups and a fuel subsidy: the Appellant invoiced the Payor: the Appellant did not receive any employee benefits such as health, dental or vacation pay: the Payor did not guarantee the Appellant a minimum amount of pay: the Payor's hours of operation were from 8:00AM to 5:00PM, Monday to Saturday, the Appellant set his own schedule of hours and days of work; . the Appellant could work anytime between 8:00AM and 10:00PM, Monday to Sunday; . the Appellant did not have a set minimum number of hours of work required: the Appellant kept a record of his hours worked; the Payor provided the Appellant with the names of the students: the Appellant contacted the students and scheduled the road instruction; . the Payor provided the Appellant with an in-vehicle lesson guide; the Appellant chose the routes for the lessons; the Appellant was able to hire his own helper for administrative tasks; the Appellant provided the major tool which was the vehicle; the Payor provided vehicle signage, mirrors, traffic cones and an emergency brake: the Appellant paid for the installation and removal of the emergency brake provided by the Payor; the Appellant incurred operating expenses including vehicle expenses, liability insurance and a driver training endorsement: the Appellant's vehicle expenses included insurance, maintenance and fuel: the Payor's intention was that the Appellant was a contractor and not an employee the Appellant had a GST number the Appellant charged the Payor CST; the Appellant had operated his own taxi business since 2000 the Appellant maintained his own business books and records the Appellant declared business income and business expenses on his 2016, 2017 and 2018 income tax returns. Required: Should Mr. Bourne be viewed as an employee of the Alberta Motor Association In reaching a conclusion alternatively, an independent contractor List all of the factors that should be considered