On February $1,2024,$ PPI signed a contract with an experienced individual to manage the newsletter printing operations. Mrs$.$ Riley tells you that she heard from a friend that it$$s cheaper to hire contractors rather than employees, so she would like to know if this individual qualifies as a contractor.

The contract states that:

PPI will pay for the manager$$s training course $($to ensure they are up$-$to$-$date with the on$-$site newsletter printing equipment owned by PPI, as it is state of the art$)$

The manager will hire an assistant $($paid from the manager$$s own funds$)$ to work with on administrative tasks, such as scheduling meetings with clients and booking business trips, as needed

PPI will require the manager to work on$-$site supervising the newsletter printing staff Monday to Fridays, from $9$am$-5$pm and will supply them with an office in which to work. This manager will be paid $$120,000$ per year and cannot work for other companies considered to be in the same business as PPI, however they are free to work for non$-$competitive companies

Ignore GST$/$HST