Ownership of Tools

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Proceed with the analysis of the terms and conditions of employment as they relate to the ownership of tools.

The main points to consider are:

In an employer-employee relationship, the employer generally supplies the equipment and tools required by the employee. In addition, the employer covers the following costs related to their use: repairs, insurance, transport, rental, and operation (e.g., fuel).

In some trades, however, it is customary for employees to supply their own tools. This is generally the case for garage mechanics, painters, and carpenters. Similarly, employed computer scientists, architects, and surveyors sometimes supply their own softwares and instruments.

In a business relationship, workers generally supply their own equipment and tools and cover costs related to their use. When workers purchase or rent equipment or large tools that require a major investment and costly maintenance, it usually indicates that they are self-employed individuals, because they may incur losses when replacing or repairing their equipment.



The following questions will help you determine who risks incurring losses related to the ownership of equipment and tools.
Analysis of facts related to ownership of tools
Payer
Worker
N/A
Who supplies the heavy equipment or covers its rental costs?
Who supplies the specialized equipment or covers its rental costs?
Who covers equipment maintenance costs?
Who supplies the specialized tools or covers their rental costs?
Who supplies the large tools or covers their rental costs?
Who supplies the small tools?
Who covers tool maintenance costs?
Who supplies the materials?
Who has invested in the equipment and tools?
Total
Payer:
Total
Worker:
Total
N/A:

If you answer "Payer" to most of these questions, it means that by supplying the tools and equipment, the payer exercises control over the worker. There is no risk of loss for the worker. An employer-employee relationship probably exists. Otherwise, it indicates that a business relationship may exist.

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