Corporations Carrying on a Personal Services Business
This section provides information to help you determine whether, for income tax purposes, a corporation is carrying on a personal services business (PSB), including:
- the conditions for a corporation to be carrying on a PSB;
- the criteria we use to evaluate the relationship between an incorporated employee that provides services on behalf of the corporation and the person that uses their services;
- the special tax rules for corporations carrying on a PSB.