Steph Boucher
I thought so... Duhaime and legal-dictionary.thefreedictionary.com/employee had slightly conflictual definition.
Duhaime is better;
The status of employee is often determinative of tax status as employment income is generally taken as straight income paid to the individual. Those who wish to represent to the tax authority that their services were not those of an employee but, rather, of an independent contractor, would benefit from a different treatment of their income for tax purposes, generally able to reduce their taxable income by any business-related expenses.
Agents are also distinguished from employees. An employee is an agent of the employer but not all agents of the employer are necessarily employees. For example, an employer might hire a law firm to pursue debt claim. That lawyer remains an agent of the employer but at no time is an employee.
Thus, in Carter v Great West, Justice Walsh of the Alberta Supreme Court wrote:
"It may be true in a broad sense to say that one who is employed is an employeeand it would certainly sound funny to refer to a bank president as anemployee of his bank. While, however, it is strictly correct to say that everyone who is anemployee is employed by another I do not think it is equally true to say that everyone who is employed by another is his employee.
"For instance, a solicitor who is engaged by a client to do certain work for him is employed by him for that purpose, as is a doctor who gives his professional skill to a patient, but no one would think of referring to either of these professional men as an employee of his client or his patient."