TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
PERSONAL SERVICE CORPORATION [1 record]
Record 1 - internal organization data 2010-12-14
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- personal services business
1, record 1, English, personal%20services%20business
correct, feminine noun
Record 1, Abbreviations, English
Record 1, Synonyms, English
- personal service corporation 2, record 1, English, personal%20service%20corporation
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
A personal services business arises when a major shareholder of a corporation provides services to a client firm through the corporation. As well, the circumstances must be such that, if there were no corporation, it would be reasonable to regard the individual as an employee of the client receiving the services. 3, record 1, English, - personal%20services%20business
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- entreprise de prestation de services personnels
1, record 1, French, entreprise%20de%20prestation%20de%20services%20personnels
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- société de services aux particuliers 2, record 1, French, soci%C3%A9t%C3%A9%20de%20services%20aux%20particuliers
feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Société de capitaux qu'un particulier constitue pour offrir ses services à une personne qui autrement serait son employeur. 3, record 1, French, - entreprise%20de%20prestation%20de%20services%20personnels
Record number: 1, Textual support number: 1 CONT
Au Canada, la législation fiscale, en limitant sévèrement les frais qu'une telle entreprise peut déduire, empêche le particulier actionnaire de déduire des frais qu'il ne lui aurait pas été permis de déduire autrement. L'entreprise de prestation de services personnels ne peut se prévaloir des taux d'imposition moins élevés accordés aux petites entreprises. 3, record 1, French, - entreprise%20de%20prestation%20de%20services%20personnels
Record 1, Spanish
Record 1, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
Language Portal of Canada
Access a collection of Canadian resources on all aspects of English and French, including quizzes.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: