This explanation is nicely done – Time to review
My take on this topic can be found here – https://allanfriesen.com/2015/01/focus-on-benefits-caution-related-to-contractors-on-your-employee-benefit-plan/
Plus, a possible solution to ensure you avoid the contractor reclassification headache – https://allanfriesen.com/2017/05/cphr-alberta-lunch-risks-and-benefits-contractor-classification/