本文发表在 rolia.net 枫下论坛今天有个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.
如果被定义为PSB怎么交税？
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
更糟糕的是以前年度的个人税和公司税都会被reassessed很多以前抵扣的费用全部都被加回。
所以，我建议如果你的公司只是提供服务给很少几个的客户，请仔细考虑自己的公司属性进行税务计划。这样可能更安全和省心省钱。更多精彩文章及讨论，请光临枫下论坛 rolia.net
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.
如果被定义为PSB怎么交税？
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
更糟糕的是以前年度的个人税和公司税都会被reassessed很多以前抵扣的费用全部都被加回。
所以，我建议如果你的公司只是提供服务给很少几个的客户，请仔细考虑自己的公司属性进行税务计划。这样可能更安全和省心省钱。更多精彩文章及讨论，请光临枫下论坛 rolia.net