and are owned by Port Alice furniture
A central consideration by courts in determinations of the independent contractor status of an individual in relation to a company is the extent to which the individual is economically independent of the company with respect to the work performed by the individual as a part of his relationship with the company. The criteria for the determination of the independent contractor status of an individual vary to some extent according to the focus of the governmental entity making such determinations. In the case of Cliff and his relationship with Port Alice Furniture, the acknowledged conditions of Cliff's work for Port Alice Furniture appear to lend themselves to an independent contractor determination within the framework of Internal Revenue Service criteria. The Internal Revenue Service considers an individual to be an employee, as opposed to being an independent contractor, when the individual receives her or his work instructions from the company. In this case, Cliff receives his instructions on work methods and work schedule from the company, as opposed to making such decisions for himself. The Internal Revenue Service also considers an individual to be an employee, as opposed to being an independent contractor, when the company provides the tools required to perform the work. This criterion applies in this case. The Internal Revenue Service also considers an individual to be an employee, as opposed to being an independent contractor, when the individual is unable to work for more than one firm at a time. While this case does not specify that Cliff does not work for more than one firm, this state is implied by the acknowledgement that Port Alice Furniture sets Cliff's work schedule and monitors his adherence to this schedule. Considering the foregoing analysis, the conclusion is that Port Alice Furniture is in error in classifying Cliff as an independent contractor.
3. The issue in t...