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Q: Are the wages paid to casual workers required to be filled in Form E?

A: First, we need to distinguish whether they are casual workers or contract workers (with master and servant relationship). If you have signed a contract with the worker, he is considered as your employee, thus you must fill in the wages paid in Form E. If the worker has not signed any contract with you, he is not your employee, thus the wages paid need not to be filled in Form E.

Wishing you plentiful tax savings!

Zen Chow

YYC Tax Guru

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