大家都知道汽车费用可以抵税，但是对具体的规定并不十分了解，解释一下：
根据CCRA的规定，对于前者Contractor，发生在住家与工作地点的交通费用可以抵税，但是必须持有由雇主签名的表T2200。
对于后者Self-Employeed，例如HOME BASED BUSINESS，则无须这个规定。购买汽车的贷款利息，汽油费，检修费，保险费，洗车费，租车费和驾照费等都可以包括在交通费用当中，但是停车费应酌情考虑，如果是个人私事停车不能扣减，反之与以上费用同样处理
An individual who works according to his/her own methods and judgement. The independent contractor's work is self-directed and decisions concerning methods used for accomplishing contracted jobs are made without interference from others. The contractor could be, for example, a plumber, truck driver, doctor, or electrician.
下面主要介绍independent contractor的特征
Control
Is the employee able to control, or generally regulate through supervision, the activities of the individual? the releveant fact is not whether the control is exercised, but rather that it can be. As well, methods of termination are an important consideration. The more control, the more an individual is perceived as an employee.
Contract for service
The contracting of an individual for a specific service and a specified result with supporting documentation is a strong indication of independent contractor status.
Integration
This common law test assesses whether the individual forms an integral part of the hiring organization's business or is an accessory to that business. Further, from the contracted person's perspective, integration refers to the extent that an individual operates his/her own business independent of the hiring organization.
Ownership/Economic Reality
An independent contractor owns his/her tools or other materials necessary to perform the contracted sergice. Further, that ownership extends to various things usual to an independent business. e.g, the opportunity to profit, risk associated with a business venture, and investment in the business.
Independent contacter status must be confirmed by the CRA afer the person has made application outlining the terms of employment, a ruling by the Canada Revenue Agency does not automatically mean that the applicable pronvincial ministry/department responsbile for revenue matters will takes the same position.
在加拿大，有至少2万以上的人从事中介代理工作，但具体的人数无法统计，因为除许多大公司以外，还有许多不计其数小的公司，即使中介代理自己也不知道他们具体有多少。但可以把他们简单分成两大类：大公司和小公司。除了IBM, CGI, EDS, Accenture, CNC Global, Ajilon, Calian，….. 这些上市的大公司外，都可以简单地看成小公司。这些大公司通常在处理问题的时候都比较规矩，工作的方式、以及提供服务的行业也有不同。中介代理他们自己用了一个Term来描述这些小公司，叫做Bottom Feeders。因为大公司注重公司的Revenue，大多投入到有价值的行业或项目里，But the most of Bottom Feeders just can only pick up something left in the marketing. 大公司不仅向他们的Client 提供Permanent Position人选，而且他们也直接根据项目大小做Hire people and Contract people；但很多Bottom Feeders 一般只向他们的Client 提供Permanent Position人选，以及Contract/Sub-Contract people， 很少有直接Hire people 的。当然，对中介代理来说，采用什麽方式是次要的，重要的一定是要挣到钱。