WThe Alberta Motor Association $($the Payor$)$ carried on a business of training and providing instructionto individuals who wanted to obtain vehicle operator$$s licences. Mr$.$ Bourne $($the Appellant$)$had an arrangement with the Payor to provide such instruction.

The Payor had treated Mr$.$ Bourne as an independent contractor from $2018$ to $2020.$ Mr$.$ Bournewas claiming that he was an employee of the Alberta Motor Association in $2020.$

The facts in this case are as follows:

$$ the Payor operated as a membership based association; $($admitted$)$

$$ the Payor had clients who wanted to obtain motor vehicle operator$$s licences; $($admitted$)$

$$ the Appellant was hired as a driving instructor; $($admitted$)$

$$ the Appellant entered into a written contract with the Payor stating that the Appellantwas a contractor and not an employee;

$$ the Appellant had been under contract with the Payor since $2018$;

$$ the Appellant earned a set fee of $$26$ per hour;

$$ the Appellant also received fees for new bookings, student home pickups, and a fuelsubsidy;

$$ the Appellant invoiced the Payor;

$$ the Appellant did not receive any employee benefits such as health, dental, or vacationpay;

$$ the Payor did not guarantee the Appellant a minimum amount of pay;

$$ the Payor$$s hours of operation were from $8$:$00$AM to $5$:$00$PM$,$ Monday to Saturday;

$$ the Appellant set his own schedule of hours and days of work;

$$ the Appellant could work anytime between $8$:$00$AM and $10$:$00$PM$,$ Monday to Sunday;

$$ the Appellant did not have a set minimum number of hours of work required;

$$ the Appellant kept a record of his hours worked;

$$ the Payor provided the Appellant with the names of the students;

$$ the Appellant contacted the students and scheduled the road instruction;

$$ the Payor provided the Appellant with an in$-$vehicle lesson guide;

$$ the Appellant chose the routes for the lessons;

$$ the Appellant was able to hire his own helper for administrative tasks;

$$ the Appellant provided the major tool, which was the vehicle;

$$ the Payor provided vehicle signage, mirrors, traffic cones, and an emergency brake;

$$ the Appellant paid for the installation and removal of the emergency brake provided bythe Payor;

$$ the Appellant incurred operating expenses, including vehicle expenses, liability insurance,and a driver training endorsement;

$$ the Appellant$$s vehicle expenses included insurance, maintenance, and fuel;

$$ the Payor$$s intention was that the Appellant was a contractor and not an employee;

$$ the Appellant had a GST number;

$$ the Appellant charged the Payor GST;

$$ the Appellant had operated his own taxi business since $2002$;

$$ the Appellant maintained his own business books and records;

$$ the Appellant declared business income and business expenses on his $2018,2019,$ and$2020$ income tax returns.

Required: Should Mr$.$ Bourne be viewed as an employee of the Alberta Motor Association or$,$alternatively, an independent contractor? List all of the factors that should be considered inreaching a conclus