Connor Homes operated foster homes and group homes for children with behavioural problems. To carry out its services, Connor Homes hired a number of childcare workers including Marie Allaire. Prior to starting work with Connor Homes, Allaire signed a contract specifying that she was working as an independent contractor. Subsequently, she reported her income from the contract for income tax purposes as income earned as an independent contractor. A dispute arose as to whether Allaire was an independent contractor or employee. An investigation of Allaire's work showed that Connors Homes drafted and issued its own Policies and Procedures Manual, based on the requirements of the provincial legislation relating to child and family services. This manual defined and dictated the procedures to be followed by all childcare workers with respect to the provision of services within the homes. Connor Homes also controlled Allaire's duties on a day-to-day basis and provided guidance and instruction to her on how to manage difficult situations with clients. Allaire could adjust her pay through her hours of work, however Connor Homes scheduled the actual hours of work. She could also refuse certain schedules which were offered to her. She was required to have her own cell