Roses Auto Repairs Ltd. operates as an auto body repair business. In 2015, the company hired Peggy Smith to repair vehicles.

Facts:

1. Peggy Smith was hired as a mechanic.

2. Peggy Smith is paid $40 an hour, the same amount as the other paid mechanics at Roses Auto Repairs Ltd. Peggy Smith receives employee benefits such as vacation pay, dental, and health.

3. Peggy Smith is guaranteed to receive at least $83,200 a year, which does not include any overtime.

4. Roses Auto Repairs Ltd. is open 7 days a week, 8:00 a.m. to 5:00 p.m.

5. Peggy Smith works Monday to Friday, and every second week works Saturday to Wednesday, the same as the other mechanics at Roses Auto Repairs Ltd.

6. Roses Auto Repairs Ltd. has a minimum of 8 hours of work per day for all of the mechanics.

7. Roses Auto Repairs Ltd. keeps a log book of all of the hours each mechanic worked.

8. Roses Auto Repairs Ltd. hired an accounting clerk to do the accounting/billing work.

9. Peggy Smith has her own automotive tools.

10. Roses Auto Repairs Ltd. paid all of the operating expenses, including auto supplies and liability insurance.

11. Roses Auto Repairs Ltd. has a GST number and charges GST on all work orders.

12. Roses Auto Repairs Ltd. keeps the business books and records at the business location.

13. Peggy Smith has always filed her income tax returns on time. However, for the first time, she filed her 2019 income tax return as a self-employed contractor, as she heard that it was more tax advantageous to do so. Once CRA assesses her 2019 income tax return, Peggy Smith will file amended income tax returns for 2016 to 2018, reflecting her status as a self-employed contractor.

Required:

Is Peggy Smith an employee of Roses Auto Repairs Ltd. or is she a self-employed contractor? List all of the factors that lead you to your conclusion, providing a detailed analysis to support your finding.