If an individual has to provide their own$$ tools, it is a factor that suggests an employment relationship rather than an independent contractor relationship.

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Part $1$

A$.$

False because an individual providing their own tools generally suggest that the relationship is an independent contractor rather than an employment relationship.

B$.$

True because in all$$ trades, it is customary for employees to supply their own tools.$$ However, any expenses for$$ employment$-$related tools are considered tax deductible.

C$.$

True because in all$$ trades, it is customary for employees to supply their own tools and any expenses for$$ employment$-$related tools are not tax deductible.

D$.$

False because in all$$ trades, an individual providing their own tools suggest that the relationship is an independent contractor.