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

Author

Listed:
  • H. Michael Dolson

    (Felesky Flynn LLP, Edmonton)

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.

Suggested Citation

  • H. Michael Dolson, 2015. "Policy Forum: Personal Services Businesses--A Two-Sided Policy Problem," Canadian Tax Journal, Canadian Tax Foundation, vol. 63(3), pages 705-715.
    • Handle: RePEc:ctf:journl:v:63:y:2015:i:3:p:705-715
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    File URL: https://www.ctf.ca/EN/Publications/CTJ_Contents/2015CTJ3.aspx
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