SCENARIO

Maria has an annual contract withMorneau Insurance Company to provide property maintenance services; this includes lawn care, snow removal and parking lot maintenance.Maria spends, on average, 20 hours per week working at the company's premises and is paid a flat amount monthly. She hires part-time workers, when necessary, to assist her.Maria does not have any other clients.

Maria uses her own small tools; however the company supplies and maintains a riding lawn mower and a snow plow for her use. Her contact at the company is Paul Lane, the Facilities Manager, who meets with her every Monday to discuss the work to be done that week. Paul approves Maria's monthly invoices and submits them to Accounts Payable.

DoesMaria have a contract of service or a contract for service with Morneau Insurance Company?As the company's Payroll Manager, explain to Paulthe process and factors you used to make your decision.