Tools
This section provides important information and tools for independent contractors, including our policy and briefing papers created for APCC’s communications activities regarding issues that affect independent contractors across Canada.
Get help navigating federal and provincial initiatives like taxation matters with provided document templates and business forms where possible.
September 8, 2025 - Resources - Tools
My Own Business Checklist (Basics)
Despite the rhetoric being quoted in the media from various accounting firms, the rules for determining whether a corporation used by a contractor to provide services is a Personal Services Business (PSB), have not changed....November 6, 2017 - Resources - Tools
*Updated* David Clancy - Theory of Integration
One of the areas that causes stress amongst "Canadian controlled private corporation" ("CCPC") clients is “how should they remunerate themselves to achieve tax efficiency. They generally like hearing that the corporate rate is 15.5%, (Ontario combined Federal and Provincial rates for active taxable income less than $500K) but are often...October 18, 2017 - Resources - Tools
*Update* Ministry Of Labour,ESA Exemptions Toolkit : IT Professionals
ESA Exemptions Toolkit: Information Technology Professionals...October 2, 2017 - Resources - Tools
Change of the Business Name [English]
The choice of the name that is used to represent your services to the market in an important decision which sometimes get the full attention is deserves, with the default option of a numbered company name (e.g. 123456 Ontario Limited) being taken in order to advance the registration process....October 2, 2017 - Resources - Tools
Change of the Business Name [French]
Modifier le nom de votre entreprise - Le nom utilisé pour représenter vos services sur le marché est une décision importante qui ne reçoit pas toujours l'attention méritée. Souvent, l'option par défaut, le numéro matricule (123456 Ontario Limited) est pris comme l'option la plus rapide pour finir l'enregistrement de votre...June 15, 2017 - Resources - Tools
Secure Your Independent Contractor Status
Misclassification of Independent Contractors has always been rather a gray area. This uncertainty is caused by the court’s subjective case-by-case analysis of any working relationship under question. Multiple tests and factors have been developed by courts to help draw the line between employee and independent contractor status, which is still...November 12, 2013 - Resources - Tools
Suggestions on How to Safeguard Your Self-Employed Status
Over the past few years the term “PSB” referring to a Personal Services Business has been given some notoriety in the media with the suggestion that individuals who provide their services through a corporation are in some way avoiding their tax obligations and...October 29, 2013 - Resources - Tools
The History of the PSB
The Income Tax Act has a clause Section 125(7) which was drafted to respond to a tax avoidance strategy. That strategy involved an employee resigning his/her position, forming his/her own corporation and then entering into a contact with his/he former employee to provide the same services back to his/he former...June 1, 2011 - Resources - Tools