Self-employed person works on contractual basis. He offers service and invoices his client. His client doesn't offer him with resources, like office space, supplies, etc. His client is not obliged to withhold income tax and contribute EI, CPP for him. Self-employed person is entitled to deduct business expenses he incurs in providing svcs, and pays income tax for net income. Self-employed person can't claim EI when he can't find business and he should pay CPP for both his portion and the employer portion.
