The distinction is that just because somebody has a corporation doesn't automatically make them a personal services business. There are the four factors that have to be evaluated in every case—
On December 3rd, 2009. See this statement in context.
On December 3rd, 2009. See this statement in context.
December 3rd, 2009 / 1:10 p.m.
Director, Technical Applications and Valuations, Audit Professional Service Directorate, Canada Revenue Agency
The distinction is that just because somebody has a corporation doesn't automatically make them a personal services business. There are the four factors that have to be evaluated in every case—
See context to find out what was said next.