In Greek mythology, Icarus flew with wings made of feather and wax
but he was overly-ambitious. Ignoring his father's warnings,
Icarus flew too close to the sun and the sun melted his wings
causing him to fall into the water where he then drowned.
Structuring oneself to provide services as an independent
contractor comes with many advantages, and incorporating that
business may bring additional advantages. However, in some
circumstances, incorporating a 'one-person' business may be
the same as flying too close to the sun.
The analysis of whether an individual is carrying on business as
an independent contractor and whether a corporation is carrying on
a personal services business ("PSB") requires an
examination of whether the relationship between the service
recipient and the service provider is akin to an employer-employee
relationship. In March, we wrote about
G&J Muirhead Holdings Ltd. v. Queen
("Muirhead"). That case analyzed the business of
a 'one-man'
