In many industries, it is common for workers to incorporate and provide their services through their corporation. Oftentimes, workers want to take advantage of the tax benefits that come with incorporation, including a lower corporate tax rate and deductions only available to corporations. In other cases, the worker may feel incorporation is necessary to obtain work. Although personal incorporation is legitimate, workers who do pursue this incorporation should be wary that the Canada Revenue Agency (CRA) may classify them as a Personal Services Business, a tax classification that effectively strips away the tax benefits a corporation can normally take advantage of.