Personal Services Business

Personal Services Business CRA questionnaire

I. General Information

1) Who are the shareholders (SIN)? Include percentage of shares.

2) What type of business/service you do?

3) How long has the business been in operation?

4) Do you maintain a business office?

5) Is there a separate telephone line, fax modem line, etc for the business?

6) Is there a separate business bank account?

a. If so who has signing authority?

7) Do you maintain books and records for the business?

a) Who is responsible for book keeping?

8) Do you have pre-printed invoices, letterhead, or business card of your company?

9) Do you advertise your business in periodicals, websites, magazines and/or newspapers?

10) Do you have any employees?

11) Any assets owned by the business?

12) What capital investment the business has? Provide details.

II. Information related to years under audit

1) Provide the names and addresses of your clients for the years under audit?

2) What was the period of your work?

3) Do you have a written contract with your clients?

If you answered yes, please provide a copy.

4) Were you an employee of this client before creating your own business corporation?

a. If you answered yes, did you resign your position as an employee?

5) Was the agreement to perform services for this client concluded within the Province of Quebec?

6) What are your title and key duties?

7) Describe a typical day's work and provide details regarding how the day unfolds.

8) Do you give any input with regard to how the work is done?

9) If you answered yes, who has the final word?

10) During your contact with this client were you provided any training or development materials and/or sessions?

a. If you answered yes, did the client pay for or reimburse you for expenses related to the training session and/or materials?

b. Were you compensated for the time spent undertaking this training?

11) Does your client provide you with any verbal or written directions or instructions?

a. If you answered yes, how do they follow-up to insure that you are adhering to this direction.

12) Does your client conduct any ongoing evaluation of your performance?

a. If you answered yes, could they discipline you for any reason?

13) When you reached the agreement to provide services did the client set-out the terms and conditions of the employment or did the client negotiate these terms and conditions with you?

a. If the terms and conditions were negotiated please specify which terms and conditions were you able to negotiate.

14) Can you accept other contracts?

15) Are there any restrictions put by the client with respect to working for others?

16) Do you have to work and account for a set numb er of hours per week?

17) Are you completely free to set you own work schedule or must you respect certain hours of work?

a. If there are restrictions on when you can work, what reason does the client have for controlling your hours?

18 Who determines your work schedule?

a. How is your time recorded?

19) Do you have to report to your client's premise?

20) Who determines where the work will be done?

21) Are you a salesperson?

22) What tools and equipment are required to perform the work?

23) Who provides the tools and equipment to perform the work?

24) If client provides the tools and equipment, are you charged any fee for their usage?

25) Who pays for the repairs and maintenance of the required tools and equipment?

26) Can you hire a substitute?

a. If you answered yes, can you choose the substitute?

27) Who bears the cost of paying the substitute's salary or any benefits?

28) Do you incur any expenses related to performing your duties that are not reimbursed by the client?

a. If you answered yes, please specify what expenses you must cover yourself?

29) Who covers the cost for travel expenses, benefits, vacation pay and certain leaves?

30) How is the remuneration calculated? Is it based by the hour or by a lump sum?

a. What it includes?

b. Is the remuneration based on seniority?

31) Are you liable for any expenses if you cannot perform the work?

32) Can you hire any helpers or assistants to do some portions of your work?

a. If you answered yes, is the clients' approval necessary.

b. Who pays the helpers?

33) As a result of the work you have performed or are performing for your client could you or your company be held accountable by a third party for damages resulting from inappropriate actions, negligence or incomplete work?

34) Would your client be obligated to pay you any type of severance payments or payments in lieu of notice etc. if they were to discontinue your contract suddenly before the anticipated end date?

a. If you answered yes, what type of payments would you expect to receive?

35) Can you terminate the services at any time without incurring a liability?

36) Who is responsible for the new incurred costs if the job has to be redone or is incomplete?

37) Is a vehicle required to do the work?

38) Are you reimbursed for gas, maintenance and km?

39) Can you participate in the client's company pension or stock option plans?

40) Does your client have workers who are conducting the same type of work as you are or were conducting?

a. If you answered yes, are these workers considered to be self-employed or employed?

41) If you had not set-up a corporation do you believe that your client would consider you to be an employee?

42) If you believe that you would still be considered as self-employed even without being incorporated; why would you categorize your relationship with the client as being that of an independent contractor dealing with a client?

43) Any additional information?

BACK to: Personal Services Business - a concern for IT Professionals?

Gomez Consulting Ltd. Appeals Case

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