Guidelines for Self-Employed Fishers

Last Updated on November 25, 2016

This section provides information to employers on the way they would need to complete certain blocks on the Record of Employment (ROE). This information pertains to self-employed fishers. It is worth mentioning that the Record of Employment (ROE) form used for self-employed fishers is different from other Record of Employment (ROE) forms. Annex 5 contains an example of a blank Record of Employment (ROE) for fishers. Readers would need to note that the Record of Employment (ROE) for fishers is only available on paper. For ordering forms, readers would need to call the Employer Contact Centre.

Who is a Self-Employed Fisher?

In the view of the authorities, a self-employed fisher is an individual who participates in making a catch. As such, a self-employed fisher would not be fishing for themselves or for another person’s sport.

The authorities require self-employed fishers to meet at least one of the following conditions. A self-employed fisher would typically need to:

• Own or lease the boat used for making the catch

• Own or lease specialised fishing gear used for making the catch – this does not include hand tools or clothing

• Hold a Species Licence issued by the Department of Fisheries and Oceans, which is imperative for making the catch or,

• Have a right of ownership to all or part of the proceeds from the sale of the catch and is responsible for all or part of the expenses incurred in making the catch

  • This would typically imply that the fisher would be responsible for paying a predetermined amount or percentage of the expenses incurred by the crew towards making the catch

  • This predetermined amount or percentage would be regardless of the value of the catch

    • For instance, the fisher might be responsible for a portion of the fuel costs for the trip

In some situations, individuals might be engaged under contracts of service. Alternatively, these individuals might be engaged under written employment contracts with corporations or other people. It is worth mentioning that such individuals are not eligible for receiving the Record of Employment (ROE) for self-employed fishers. In order to confirm that a person is a self-employed fisher, the individual might need to contact the Canada Revenue Agency (CRA).

When Should Employers Issue the Record of Employment (ROE) to Self-Employed Fishers?

Employers would need to issue the Record of Employment (ROE) to people within five calendar days after the end of each fishing season. Alternatively, employers will need to issue the Record of Employment (ROE) to people within five days after they ask for one. In addition, employers would need to issue the Record of Employment (ROE) if Service Canada specifically asks for one as well.

Block 1: The Serial Number

Each paper Record of Employment (ROE) features a pre-printed serial number. In case employers use paper Records of Employment (ROEs), they will find the serial number already appearing in this block. It is worth highlighting that the authorities require employers to keep records of the serial numbers of all completed or destroyed Records of Employment (ROEs) for a span of six years.

Block 2: The Serial Number of the Record of Employment (ROE) Amended or Replaced

Employers would need to complete this block in case they are issuing an amended Record of Employment (ROE) for changing or correcting the information they provided on an original Record of Employment (ROE). For instance, the need for such an amendment could typically occur when the employer is paying a fishing bonus or making a price adjustment for a prior period of fishing. In this block, the employers would need to enter the serial number of the original Record of Employment (ROE).

Note:

• It is worth mentioning that employers would need to complete the entire form and re-enter all the correct information from the original Record of Employment (ROE) and not just the amended information when they issue amended Records of Employment (ROEs)