COIDA - who is an employee?

[Christel]

Hi all,
I have a question : "who is an employee" w.r.t the COIDA act for RoE?

90% of my clients are farmers. And on many of the payrolls we put thru a salary mainly for the tax benefit (monthly PAYE) of the director/partner/wife/children.
Per the attachment - this is an extract from the COIDA forms - do I exclude all "sole owners or partners in a farming operation"?

If they are directly involved in the running of the farm, i.e. the wife do the admin/bookkeeping, then I would include her salary? But if she earns a salary just for the tax benefit (i.e. PAYE monthly) then I can exclude the salary in total?



Thanks.