The taxation of personal service providers (PSP) was introduced largely to curtail tax schemes in which an employee would resign from employment and subsequently, form a company or a trust (personal service provider) and thereafter offer the same services to the former employer.

The taxation of PSP has been extended beyond this scenario and includes any PSP whether or not the services are rendered to former employers.

Content Discussed:

• Definition of a personal service provider
• Outcome of being a personal service provider
• How to exit from a PSP classification
• Deductions available to a personal service provider
• Deductions NOT available to a personal service provider
• From the single shareholder perspective
• Employees' tax on a fee
• Income Tax on taxable income
• Provisional Tax
• Trusts classified as a personal service provider

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