when you decide to incorporate for work, if you meet all three following criteria, you may be operating a personal services business.
👉 you are the only shareholder and likely the only employee of your corporation;
👉 you perform services for one other business (payer);
👉 you use equipment and/or tools provided by that business to perform those services.
Make sure you know your corporate income tax obligations – they may be different than other corporations.
More Info ➡️ http://ow.ly/VOoc50N8x3g (Source from CRA)