Self-employment or other employment?

[1ruralgirl]

I am trying to help my brother file his tax return.  He worked for a company as a long haul truck driver, where he received a flat amount per trip of specific locations, but did not have deductions (CPP, EI, Income Tax); nor, did he receive a tax slip.  Should his income be claimed as other income or self-employment??

[AHMiah1]

From the information you have given, it seems that your brother and his income would fall under being self-employed.  Although to fully determine if your income would fall under self-employment or another income source, there are a few things that you should keep in mind: the nature of work relationship, level of control, ownership of tools and equipment, opportunity of profit or risk of loss, and considerations for determining employment status. To have more in-depth knowledge about these topics here is a link to a great TurboTax article. To know more specifically about the tax implications of being a truck driver here is an informative article by the Government of Canada. 

 Thank you for choosing TurboTax.