Policy Forum: Personal Services Businesses--A Two-Sided Policy Problem

H. Michael Dolson ()
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H. Michael Dolson: Felesky Flynn LLP, Edmonton

Canadian Tax Journal, 2015, vol. 63, issue 3, 705-715

Abstract: Personal services businesses pose tax policy problems, particularly in relation to the availability of corporate tax preferences and opportunities for income splitting. This article considers the efficacy and fairness of recent federal responses to the income-splitting problem, and proposes means of discouraging the creation of personal services businesses that do not raise the same fairness concerns and that do not depend on individual workers' having knowledge of the relevant income tax risks.

Keywords: Labour relations; policy; small business; tax avoidance; wages and salaries; payroll taxes (search for similar items in EconPapers)
Date: 2015
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