Revenue Canada rules determine who is an employee and is therefore subject to
income tax and other statutory deductions.
This can only be determined and remitted centrally through the payroll department.
If a school engages and pays an individual without going through the proper human
resources department process and the board does not remit the appropriate taxes, the
board can be subject to financial penalties.
In addition, the board has entered collective agreements with a number of unions for
the performance of most school-related functions, and it is important not to violate
these by hiring non-union employees to perform bargaining unit work.