Subpart CE applies to employment income. What we need for that to apply is an employment relationship to exist.THe phrase that is used for employment relationship (means normal worker employee, employer type of arrangement) is a contract of service. If we talk about normal employment relationship, it is a contract of service. The alternative or main alternative we look at is somebody who is essentially self employed. So someone who is an Independent business person who is doing work for a customer, we call that a contract for services. Contract for services someone who is self employed