Corporations Carrying on a Personal Services Business

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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.  

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