Worker who performs services on behalf of their own corporation (personal services business)
Addressing tax non-compliance in the trucking industry
The Government of Canada has announced that Budget 2025 will propose funding for the Canada Revenue Agency to lift the moratorium on the penalties for failure to report fees for service transactions in the trucking industry and implement a focused program that addresses non-compliance issues related to personal services businesses and reporting fees for service. The CRA will publish further details on these measures in the near future. For more information: Minister Champagne clamps down on Driver Inc. scheme in Budget 2025
If the worker is performing services through their own corporation, special rules may apply to their corporation for income tax purposes. Depending on the situation, if a worker performs services on behalf of their own corporation, the corporation may be considered to be carrying on a personal services business (PSB).