I'll repeat the third example. How do the taxation authorities view time sheets, which are a good project management practice that help monitor the progress of the project as a whole? This would be another monitoring indicator because by providing time sheets the client can supposedly monitor our work.
I have a fourth example. When we're working on a project with a team for a longer or shorter period of time, how do the tax authorities interpret that situation? These are integration factors for them, because we're told that we have been integrated into the client's organization.
I'll give you a fifth example. If we bill the client based on an hourly rate, how is that interpreted by the tax authorities? We're told that this is like a salary.
My next example is the following: if we organize our work schedule ourselves in terms of variable schedules, leave and vacation without interfering with the progress of the project, how is that treated by the tax authorities? The tax authorities tell us that we are considered as being employees because employers now offer their employees flexible schedules.
My last example, but not the least, is the following: How do the tax authorities consider tripartite relations? We're considered as employees of an intermediary, as employees of the end client or as employees of both at the same time, which is my situation.
I will conclude. Given how our industry is economically organized, given how information technology work is organized, given how most of the factors involved in the organization of our work are interpreted to our disadvantage by the tax authorities, I would state that the manner in which the status of personal services businesses is determined is in contradiction with our way of operating. I would also state that, practically speaking, most independent information technology entrepreneurs are potential PSBs, and for that reason subsection 125(7) of the Income Tax Act and the interpretation guides have to be reviewed and amended so that they reflect our industry's way of operating and so that IT professionals can practise their profession as independent entrepreneurs, without having PSB status being held over their heads like the sword of Damocles.
Thank you.