I want to stick with this subject. This is how I understand it. Let us suppose that you determine that an individual is an incorporated employee, to use your terminology. I am talking about a regular person who could have been, for example, employed by company ABC. You come along and tell this individual that he or she is no longer considered to be an entrepreneur who has provided services to company ABC, but, rather, an incorporated employee and that, therefore, his or her expenses, which include—as you well explained—financial charges, bank charges, etc., are no longer deductible. You have the power to reclassify entrepreneurs as incorporated employees; but, company ABC who contracted with the entrepreneur, and who therefore claimed the entrepreneur's fee as a deductible expense, will be unaffected.
On December 3rd, 2009. See this statement in context.