Page 20 - Capital Allowances Recoupments Part 1 (CTA)

Personal Service Provider (PSP)? [par 1, 4 Schedule]
th

CONNECTED

Client PSP ↔ Employee

(co or
PAYS PAYS
trust)

Renders a service to…

• PSP = must meet a fixed requirement + 1 of 3 other requirements :

- Service rendered to client on behalf of PSP by CP i.r.t. PSP, and

- CP would have been employee if service was rendered directly to client and

not on behalf of PSP, OR

- Control & supervision iro manner in which duties are mainly performed in

rendering the service mainly on premises of client, OR

- PSP receives > 80% of income from 1 client or associated institution (as

defined in 7 Schedule) irt the client.
th