CPABC in Focus November/ December 2015 | Page 42

Dependent Personal Services – Myths and Realities By Lawrence Bell, CPA, CA U Lawrence Bell is a senior manager with the human capital – global mobility and rewards practice of Ernst & Young LLP in Vancouver. nder Canadian domestic tax law, employment income is generally taxable when employment services are rendered in Canada. However, the “Dependent Personal Services” article in Canada’s income tax treatie