Only Revenue Canada can determine the type of employment relationship. Not your employer. If you are contractor, you do not need to do the contract job by yourself, you must have rights to hire sub-contractors to do your job, you should have rights to set your working time, you should have rights to outsourcing that contract to another company... your "employer" is your client if you are contractor, you do not have manager if you are contractor. Nobody can order you to do job because everything what you need to do is just to complete that contract by anyway. You are not hired if you are contractor. Relation between you and your employer is business relationship if you are contractor