The relationship of subordination (or the criterion of control or direction) is the determining factor that distinguishes a contract of employment from a contract for services under Quebec law. As Archambault J. states, “[t]o determine whether a contract is a contract of employment or a contract for services, a court has no choice but to determine whether there is a relationship of subordination” (Beaucaire v. M.N.R., 2009 TCC 142, paragraph 24).
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