Thanks.
There's the T4A issue, there's the PSB issue and they're related. When CRA studied the PSB issue, they found gross non-compliance.
When the personal services business classification was first introduced, trucking was nearly non-existent. It was something that professionals used—IT and that sort of thing. This was the eighties and nineties. Now we fast-forward to today and we find that trucking is by far the number one user of the model.
When CRA studied it, they identified on average just under $17,000 per person in tax evasion. They identified trucking as the number one user.
Within that, they also found the reasoning. When speaking with people in the sector and asking why they were engaging in this, it was all the answers the industry had always said. They talked about how their employer told them to do it. They talked about how they were told it was a condition of employment. They were told it was a grey area for taxation. They were told it was some safe haven in the tax world. Of course, none of this was true. CRA knows all of this.