Personal services business exclusion- independence, control, provision of own tools, and flexible hours

Court of Quebec finds that incorporated repairman was not carrying on a personal services business due to factors such as independence from agency control, provision of own tools, and flexible hours.

A foreman-supervised incorporated repairman was found by the Court of Quebec to not be engaged in a personal services business.

The court ruled that an individual who was the sole shareholder and employee of a corporation did not operate a personal services business, as per the Quebec regulations.

The corporation did repair work for different employment agencies for a period of nine years.

The repair work was carried out under the supervision of an agency foreman, and the tasks were highly technical and precisely described.

However, the Court found that this did not indicate that the individual was under the control of the agencies, similar to an incorporated employee.

Additionally, the individual provided his own tools, his corporation offered his services to various agencies simultaneously, he could work for more than one agency during a period, and his hours were flexible based on the demands of the work.

The exclusion for personal services businesses is based on factors such as independence, control, provision of own tools, and flexible hours.

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“Please note that the information provided in this article is of a general nature and may not be accurate for your specific situation. The information is current as of the date of posting and is not intended to provide legal advice. It's always recommended that you consult with a professional accountant and lawyer for personalized guidance and advice."