所有contractor 都是 PSB ? revenue Canada 会把contractor 搞破产 ? ?

toronto_house (Toronto_house)
本文发表在 rolia.net/zh 相约加拿大网上社区枫下论坛
你注册的公司是personal service business (PSB)
by cwcga (christina) at 2010.5.20 22:36 (#6081917@0)
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今天有个client问了我一些问题,其中有一个最关键的问题,就是对于IT consultant (self-employee) company,什么是最大的“风险”。我的意见是,最大的风险是把你的公司归类为 Personal service business. (PSB)

What is a PSB?

A business carried on by a corporation will generally be a PSB if the following two tests are met:

•The individual performing the services (or someone related to the person) owns 10% or more of any class of shares of the corporation, and
•Without the use of the corporation, the individual would reasonably be regarded as an employee of the person or partnership paying a fee to the corporation.
Since most will keep ownership in the family, the key test is really the second - are you an "incorporated employee"? In the box below, we set out some factors that the CRA will look at in determining whether an individual is an incorporated employee.


1) 不能享受16% small business deduction;
2) 除了工资什么样的费用都不能抵扣

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2011-3-5 -04:00
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Back To Topic: 强烈要求(个人愿望,不能代表大家)ee_jet(ee_来ee_往) 贴个自己的或朋友的税单或工资单,让我(有兴趣的可以跟在我后面)开开眼界。其实我想知道是什么公司,咱也去申请换工作。

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