Assignment Problem Three $-2($pages $128-129$ of the textbook$)$

$($Employee Vs$.$ Self$-$Employed$)$

The Alberta Motor Association $($the Payor$)$ carried on a business of training and providing instruction to individuals who wanted to obtain vehicle operator$$s licences. Mr$.$ Bourne $($the Appellant$)$ had an arrangement with the Payor to provide such instruction.

The Payor had treated Mr$.$ Bourne as an independent contractor from $2018$ to $2020.$ Mr$.$ Bourne was claiming that he was an employee of the Alberta Motor Association in $2020.$