Thank you, Mr. Lawrence, for your question.
There are multiple reasons. Obviously, I think the first one is around the fact that it's cheaper. It's definitely cheaper when it comes to taxes, CPP, EI, vacation pay, minimum wage laws and providing benefits. It's estimated to be around 30% difference, so if you're a business, there's potentially a 30% savings there if you go with the incorporation model.
There's another component to this as well. This is some of the stuff I've had to deal with—fortunately or unfortunately, depending on which way you look at it—and that is terminations, when you're actually leaving employment. There are a lot of rules around termination, whether it's the Employment Standards Act or whatever. I'm speaking, obviously, as a licensed lawyer in Ontario. I understand that it varies from province to province, but the basics are the same. When you circumvent the system and terminate an independent contractor versus meeting the threshold of having 25-plus employees, the $2.5-million payroll, where there may be potentially additional severance owed, and common-law notice periods, all those things go out the window when it's an independent contractor versus an employee, so you're using the system to circumvent those protection mechanisms that may be in place.