Carolyne Corbeil author of an article in Industrie & Commerce magazine

Carolyne Corbeil, lawyer at Lavery, is the author of a text that was published in the September-October 2012 issue of Industrie & Commerce, and entitled "Nouvelles embûches pour l’employé offrant ses services par l’entremise d’une société". In this article, Carolyne Corbeil analyzes the impact of a new provision in the Canadian Income Tax Act that significantly increases the tax rate applicable to personal services businesses (PSB). She particularly examines the rules to qualify for the status of PSB, the regime governing this category of business and the new tax measure proposed by the Minister of National Revenue.

Click here to read this article (in French only).

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