TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

PERSONAL SERVICE CORPORATION [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 2010-12-14

English

Subject field(s)
  • Taxation
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.

French

Domaine(s)
  • Fiscalité
DEF

Société de capitaux qu'un particulier constitue pour offrir ses services à une personne qui autrement serait son employeur.

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.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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