Q- Emilie has a maintenance contract with a life insurance company to shovel snow, mow lawns, and maintain fences. She has agreed to keep the premises neat, in good repair, and easily accessible for employees and customers. She uses her own small tools and snow plow, but the lawn mower and snow blower are owned by the company. She has other contracts with organizations in the same area and, if necessary, sub-contracts the work out, depending on the weather conditions. Her contact at the site is the manager of Accounts Payable (AP) and she is paid a fixed amount each month by cheque, according to the contract she has signed with the company.

Is Emilie an employee of the life insurance company? Write a memo, in proper memo format, to the manager of Accounts Payable, explaining your response.