Personal services business... a lot of people attempt to operate as "contractors" for a single client via a corporation of which they are the sole shareholder and employee so that they can deduct business expenses. Recent tax changes have made that extremely risky and increased the likelihood that CRA will make it an audit priority. If Rathji is fine with his structure though and he's genuinely working for third parties he's probably fine but any time someone brings this scenario up in a tax context now I'm like "um are you sure you're really a consultant, legally?"
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