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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/...