An employee–employer relationship is deemed to exist when:

An employee-employer relationship is deemed to continue if the employee maintains a link to the employer's organization. According to the Canada Revenue Agency (CRA), this relationship exists if the employee, while not actively working, continues to accrue seniority or benefits, such as coverage under a group term life insurance policy or contributions to a registered pension plan (RPP). The accrual of pension benefits is a definitive indicator that the employer still considers the individual to be an employee for certain contractual and legislative purposes, thus maintaining the relationship.

A. Participation in some benefit plans may occur post-termination (e.g., through conversion privileges) without an ongoing employer relationship.

B. Refusing the right to be recalled to work is an action that typically severs, rather than continues, the employee-employer relationship.

C. An expectation of work to be performed is a fundamental component of an active employment relationship, not its deemed continuation during a work stoppage.

1. Canada Revenue Agency. (2023). T4001 Employers' Guide - Payroll Deductions and Remittances. Section: "Employee or Self-employed?". Chapter 2.

2. Employment and Social Development Canada. (2023). How to Complete the Record of Employment Form. Section: "Block 17A: Final pay period ending date".