CRA's Personal Service Business Program


CRA recently started an “Educational Outreach” program. They say that they will be in contact with specific industries/businesses, and ask the business to provide CRA with information on their payor/payee relationship. The intention is to “Help industries that hire PSB’s understand their obligations.”

Read more here:

https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/corporation-income-tax-return/tax-implications-personal-services-business.html

The main thing to remember with these types of things is submission of records to CRA is optional. This is CRA trying to be “Helpful” (supposedly.) It’s not an audit.