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A Canadian employee cannot simply resign his employment and start billing for his services through a corporation. Such an arrangement may be considered to be a “personal services business” with the result that most corporate expenses will be disallowed.

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"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."

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