Victory for self-employed computer specialists assessed by Revenu QuÃ©bec2011-10-01
The judgment essentially acknowledges that, if there is a contract between the parties, there are no relationships of subordinacy, compensation is based on an hourly rate and fees, the contractor owns the work tools and economic risks are evident, an IT consultant must effectively be considered a self-employed worker.
Revenu QuÃ©bec has been making life tough for small information and communications technology business owners since 2006. Tax authorities conducted a host of audits of companies operating under computing subcontracts, and assessments were issued that treated the earnings from the subcontracts as earnings coming from a personal services business (PSB).
This judgment will be applauded by many owners of incorporated information technology micro-businesses, who have been worrying about their business tax status since the waves of audits and assessments started in 2006.
Source : www.aqiii.org