Based on the provided facts, Rowan's employment arrangement with the company would likely be considered a contract of service, also known as an employment contract. Here's why:

Control and Direction: Rowan will be provided with a workspace at the company's office, indicating a level of control and direction by the company over where the work is performed. Additionally, the provision of a company laptop suggests some degree of control over the tools and equipment used for the job.

Work Schedule: While Rowan is permitted to determine the work schedule to some extent, there are clear expectations regarding the minimum hours of work per week and specific core hours during which Rowan must be available. This suggests a level of control over when the work is performed.

Payment Structure: Rowan will be paid an hourly rate, which is typical for employees rather than independent contractors. The method of payment through accounts payable with invoices issued through Rowan's tutoring business may complicate the arrangement but does not necessarily change the nature of the employment relationship.

Benefits and Entitlements: Rowan will accrue vacation pay and be paid for statutory holidays, indicating an entitlement to benefits typically associated with employment contracts. However, the absence of access to the employer benefits plan and eligibility for performance-based bonuses may suggest a somewhat limited benefits package compared to regular employees.

Replacement of Maya's Duties: Rowan will be taking over all of Maya's duties and reporting to the same manager, which aligns with the responsibilities typically associated with an employment relationship.

Given these factors, it's likely that Rowan's arrangement with the company would be classified as a contract of service, indicating an employment relationship rather than a contract for service, which would typically involve a more independent contractor-like arrangement.