The common law tests may be needed at various stages of the employment or business relationship. For example, the following parties may consider worker/payer relationships: a government program or agency such as the Canada Pension Plan, Employment Insurance or the Canada Revenue Agency, especially if there is a dispute between the parties, or the program or agency suspects that the essence of the relationship is not as previously asserted (even if both parties agree); a court, if disputes arise between the parties (for example, whether a worker is entitled to reasonable notice prior to termination or if a third party negligence claim is made); and certain tribunals addressing disputes between parties that fall within their jurisdiction (for example, a Workers' Compensation Board issue). Last Reviewed: August 2019