Let me understand your question. You said that the difference between incorporation and an employee is that an employer is required to pay the CPP employer portion of the payroll—I think that's what you're referring to—and asked if there was any difference for someone who is self-employed, a Driver Inc.
Yes, if there's a Driver Inc., you would obviously have your income go into your corporation. You have two options. You have an option to take payroll, where you would pay your employee portion and the employer portion of CPP, but you also have a mechanism where you can take dividends. Dividends don't require you to pay CPP. This is entirely within the statute.