WSIB & CRA have seperate rules regarding this subject. Bottom line is you can not hire drivers as independent contractors when they operate YOUR equipment. WSIB considers them employees, CRA may not pursue this type of working relationship but WSIB will. Also, if you are paying a driver as a contractor and that driver fails to pay income tax CRA can and will hold your company liable for his personal taxes as they will consider him an employee. Penalties and interest will also apply. Be very careful with this approach. Best answer is that if the driver does not own the tractor he is considered an employee, if you have O/O with drivers ensure the O/O has registered with WSIB and is up to date with contributions. We do not release O/O pay without a current WSIB certificate. Good Luck!