In response to a request suggesting more favourable treatment of incorporated professionals in the information technology sector in Quebec, CRA first noted that in response to the June 2010 report of the House of Commons Standing Committee on Finance:
[T]he Government clarified that the provisions of the Act concerning personal services businesses apply to all sectors to ensure that an individual, who would otherwise be an employee, cannot avoid paying the individual’s fair share of taxes through the interposition of a corporation between itself and a service recipient, who would otherwise be the individual's employer. These provisions are intended to ensure that incorporated employees receive treatment comparable to that of actual employees for income tax purposes.
After providing a general summary of the rules respecting personal services businesses, CRA stated:
Revenu Québec has produced a document entitled Status of a worker – Self-employed workers in the Information Technology Sector, which reported on the work of the Committee [formed in June 2011 and consisting of representatives from Revenu Québec, the Canadian Federation of Independent Business and The Quebec Association of IT Freelancers]. Although the criteria that were reviewed are specific to workers in the information technology sector, that Committee did not create new guidelines. The Committee reviewed the criteria recognized by the courts as to whether a worker is an employee or a self-employed worker. The CRA has reviewed this document, and can confirm that the information it contains is consistent with the information in Guide RC4110... .