The CRA will examine if there are any fixed ongoing costs incurred by the worker or any expenses that are not reimbursed. Employers will usually reimburse employees for any expenses incurred in the performance of their job. Self-employed individuals can have financial risk and incur losses as they usually have ongoing monthly expenses whether or not work is being performed. Both employees and self-employed individuals may be reimbursed for business or travel expenses; however, it is the expenses that are not reimbursed that are examined