Mr. John McKeon:

We would examine such a case on its own merits. That is what our scope section and our employment status investigations unit do.

We examine it on its merits. The three agencies all use the same five factors in determining the position. Some of the confusion arises because, as already stated, class S does not always note self-employed and class S can include things other than class S. Revenue also charges some people tax on the Schedule E basis for convenience purposes. It is not a determination that they are self-employed or that they should not pay. It is for convenience purposes that they charge people on Schedule E. It is not a determination; there are differences. The WRC is entirely concerned just with employment rights.