John Loncaric owns and operates a small business in Ottawa, Ontario providing high tech parts

and solutions for technology firms called John's Tech Solutions $($JTS$).$ JTS provides highly

customized solutions for its clients and the typical operations are on a per contract basis. For this

reason, John is the only employee of JTS and instead only hires contractors based on the needs

of the project. John has some concerns as he had read an article online about contractors being

classified as employees of businesses in some cases. He has come to you with the following facts

to help determine if his contractors are employed by JTS or if they are self$-$employed. Below are

the facts John has brought to you:

Contractors of JTS can choose what contracts they accept or do not accept.

The rate is not predetermined and is based on the needs of each project, which is then

negotiated between John and the contractor.

Given the highly skilled nature of the work required, subcontracting is explicitly not allowed

in all contracts signed with JTS$.$

JTS acts more as a project management service. The tools and equipment required to perform

each project are owned and utilized by the contractor, not by JTS when performing each

project.

The contractors have significant input into the timing and deadlines for deliverables and work

directly with JTS and the client to plan this.

If a contractor goes above their costs for the contract, they are not able to bill JTS further

above the contract price.

Required:

Perform an analysis of the above information to determine if John's Technology Service

contractors are employees of the business or self$-$employed.