Effectively fired. Where an employer changes the work situation in such a fundamental way that, in law, is the same as firing the employee. Examples include an unexpected demotion, a significant reduction in agreed upon hours, and a unilateral pay decrease.

Agreement. A contract is a written or verbal agreement enforceable by law. A written contract may be in the form of a letter or a more detailed document. People often use the terms “contract” and “agreement” interchangeably. 

Individual or company. A person or company who performs work or provides a service as a self-employed individual or business. Examples include bookkeepers, lawyers, and information technology specialists.

Tax department. The Canada Revenue Agency (CRΑ) administers the tax laws of Canada. Employers are responsible to the CRA and should have computer software and record keeping systems in place to meet employment-related deduction obligations.