Bonnie is a qualified caregiver. Bonnie is registered with Nannies R Us, a personnel agency which specializes in placing caregivere for temporary work when parents are ill or when regular caregivers are unavailable. When a client calls Nannies R Us, they indicate their needs and the requirements of the position. Nannies R Us then goes through their list of available caregivers. They will call those who they believe are most suitable and offer them the work. The caregivers have the choice as to whether they wish to take the position If a caregiver takes the position, they are paid by Nannies R Us at an hourly rate for the work they perform. Nannies R Us does not take any source deductions (income tax, Canada Pension Plan premiums, or Employment Insurance premiums) against this income. It is the responsibility of the caregiver to provide his or her own transportation to and from the position. The hours for the position are dictated by the client and the client generally provides detailed instructions as to what is to take place during the duration of the placement. The caregivers are responsible for ensuring that they keep up to date with emergency health procedures and general childcare issues. To this end, each caregiver registered with Nannies R Us is required to pay for and attend an annual childcare seminar as well as one workshop a year which relates to general childcare issues. Bonnie is currently supplementing her income from Nannies R Us with income from some of her own clients. She is working two days a week providing childcare to a family of three children. This is expected to last until the end of the year. She is also working three mornings a week for another client who is physically impaired and requires general care and attendance. This position is indefinite. In the past, Bonnie has done housekeeping to supplement her income as required. Required: With specific reference to the appropriate tests as set out by the courts, determine whether the income earned by Bonnie from Nannies R Us for the year is income from employment or income from business. (In other words, is Bonnie an employee or self-employed (an independent contractor)?) Be sure to consider both sides of the issue in detail