Am I a Business(Goods sold) or Commission-based if I delivered alcohol for a company as an independent contractor making 4-5$ per delivery?

As per this Canada Revenue Agency (CRA) webpage - Employment Conditions for Commission Employees, commission income is when you are paid based on the volume of sales made or the contracts negotiated. As you are not selling anything, only delivering items, your income would be considered business income, not commission income.

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