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Am I a personal services business? The CRA's test and what it costs

The CRA can label your corporation a personal services business if you'd really be your client's employee. What the five-part test asks, and what it costs.

By Matthew Reeves, FounderAugust 9, 2026 · 8 min read
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Quebec runs its own corporate tax regime through Revenu Québec, and Cadence doesn't currently serve Quebec. The figures below are Ontario's.

Summary

Say most of your income comes through your own corporation, from one client who directs how the work gets done. The Canada Revenue Agency (the CRA) can then decide your corporation is carrying on a personal services business, usually shortened to PSB, meaning that without the corporation in the middle you’d really be that client’s employee. Nobody registers as one and no form makes you one. Rather, it’s a label the CRA applies after the fact to money the corporation has already earned, and it strips out almost every tax advantage of incorporating. Three things follow.

  1. Most small Canadian corporations pay a reduced rate on their profit: an Ontario company pays about 11.7% corporate tax for a December 31, 2026 year-end, after a mid-year Ontario rate changea British Columbia company pays about 11% corporate tax for a December 31, 2026 year-endan Alberta company pays about 11% corporate tax for a December 31, 2026 year-enda Saskatchewan company pays about 10% corporate tax for a December 31, 2026 year-enda Manitoba company pays about 9% corporate tax for a December 31, 2026 year-enda New Brunswick company pays about 11.5% corporate tax for a December 31, 2026 year-enda Nova Scotia company pays about 10.5% corporate tax for a December 31, 2026 year-enda Prince Edward Island company pays about 10% corporate tax for a December 31, 2026 year-enda Newfoundland and Labrador company pays about 11% corporate tax for a December 31, 2026 year-end.1 Yours would instead pay the full federal corporate rate, a further 5% federal tax, and your province’s general corporate rate, all charged on taxable profit rather than on what you invoice.2
  2. Your corporation can’t deduct ordinary running costs (e.g. a vehicle, a home office, equipment or software). Only four kinds of cost stay deductible, listed under “What the label costs” below.3
  3. The CRA can reopen a filed corporate return for three years after the date on its assessment notice, and at any time after that where it says the return was careless or misleading. Unpaid tax carries interest at the CRA’s prescribed rate, compounded daily and reset every quarter, and the current figure is on our CRA interest rates page.45

Salary paid to you, the person who performs the services, is one of the four costs that survive.3 Pay the year’s profit from that client out to yourself as salary and almost nothing is left for the full rate to tax, though you pay personal income tax on that salary at your own rate. Salary shifts the tax rather than removing it. We’d usually recommend that where the relationship looks employee-shaped, while spending a year or two changing how the work runs (e.g. fixed-price contracts instead of hourly billing, your own equipment, a genuine second client) so the fifth condition below stops being true. Do the opposite where you have your own money at stake, can genuinely lose money on a job, and control how you work: claim the small business rate and keep the evidence for it.

The five conditions

The label applies only where all five of the following are true at once. They sit in subsection 125(7) of the Income Tax Act, the federal statute taxing corporations:6

  1. The services were provided through a corporation rather than by you directly as an individual.
  2. The person doing the work held at least 10% of the shares of any one type your corporation issued, or of a related corporation, at any time in the year. Shares a spouse holds can count as yours, and the footnote covers the rest.7
  3. The corporation employed five or fewer full-time employees all year, meaning people working a full business day on each working day, illness and vacation aside. Whether you count toward the five is genuinely unsettled, so assume you do.
  4. The fees weren’t paid by an associated corporation, meaning another company under common ownership with yours.
  5. If the corporation didn’t exist, the person doing the work would reasonably be considered an employee of the client.

If even one of the five isn’t true, your corporation isn’t carrying on a personal services business. In a one or two person corporation the first four are almost always true, so everything turns on the fifth.

What decides the fifth condition

There’s no formula for condition five. The answer comes down to how the work really happens day to day, not to what your contract says. The CRA runs the same two-step test it uses to sort employees from self-employed workers: what you and the client intended, then whether the facts support that intention.8 The facts win, which is why a contract calling you a contractor doesn’t help where the daily reality looks like a job. Having several clients doesn’t settle it either, because the CRA asks the question separately about each client who pays you, though extra clients do help. Nor does a business number, a GST/HST registration or a website change anything. Five facts carry the most weight:

  • Control: who sets the hours, assigns the work and has the final word on method. A consultant billing hourly and reporting to the client’s manager looks like an employee.
  • Whether you can actually lose money on a job: quoting a fixed price, paying your own expenses, carrying your own insurance and fixing your own mistakes at your own cost all point to a real business. Billing by the hour with expenses reimbursed points to employment.
  • Whether you can send somebody else: a genuine right to put a substitute on the job is one of the cleanest markers of a real business.
  • Tools and equipment: this matters most where the job needs expensive equipment. A driver using the client’s truck on the client’s routes looks like an employee, while a consultant with a laptop proves little.
  • History with the client: if you were this client’s employee and came back doing the same job, the CRA assumes nothing changed.

What the label costs

Start with the federal rate. Every corporation begins at 28% federal on its profit, and two cuts normally bring that down. One is the small business deduction, which despite the name is a rate cut rather than an expense you write off, taking the first $500,000 of yearly profit from genuinely running a business down to 9%.1 The other is a separate 13-point reduction on profit above that line, taking it to 15%. A corporation carrying on a personal services business gets neither, stays at 28%, and pays a further 5% federal tax on that income, so 33% federal in all.9

Your province’s general corporate rate then goes on top of that 33%, and the combined bill sits far above what the same profit would have cost at the small business rate.2 We haven’t stated the exact combined figure for your province on this page yet, so ask us and we’ll put a number on your own year-end.

However, the rate usually isn’t the expensive part, because salary can leave almost nothing for it to tax. The denied deductions cost you either way. Paragraph 18(1)(p) of the Income Tax Act blocks nearly every deduction against personal services business income, and only four survive: pay to the person who performs the services, benefits and allowances for that person, selling and contract-negotiating costs (e.g. a sales commission) that person could have deducted as an employee, and legal fees collecting what a client owes.3 Everything else is added back, so the corporation is taxed as though it never spent the money. A corporation with $30,000 of running costs is taxed on that $30,000 too, which is $9,900 of federal tax on money it actually spent, before your province’s general rate goes on top of it.

What to do about it

A release valve sits inside paragraph 18(1)(p) itself: pay to the person performing the services stays deductible.3 A corporation paying its whole year’s profit out to you as salary has almost no taxable income left, so if the CRA reopens the year the only thing to argue about is the running costs it deducted. Paragraph 18(1)(p) permits remuneration paid in the year, so move the cash before year-end rather than accruing a bonus and paying it afterwards.10

That route costs real money, and needs a payroll account at the CRA, with the income tax held back from each paycheque due by the 15th of the following month.11 Canada Pension Plan then gets paid twice over, once by you as the employee and once by the corporation as the employer, capping at $9,292.90 combined for 2026.12 The bigger cost is the postponement you give up: for many owners, leaving profit in the corporation at the low corporate rate and taking it out personally later is the main financial reason to incorporate.

Changing how the work runs is the only route that attacks the fifth condition directly, and the changes have to be real rather than re-worded paperwork. What it buys is the small business rate, full deductibility of your costs, and that postponement back. What it costs is that the client has to agree, and most large clients won’t rewrite the supplier contract they use for everybody for one person. You also can’t get the CRA to confirm your position beforehand: it won’t rule on whether you’d be an employee if your corporation didn’t exist.13

For exposed prior years, an unprompted application to the CRA’s Voluntary Disclosures Program can bring discretionary relief of 100% of penalties and 75% of interest. You still owe the tax, and a prompted application has a lower interest-relief ceiling.14 An education letter alone doesn’t prevent an unprompted application, but an audit into the same information can, and other eligibility conditions apply. A refusal permits a second administrative review and Federal Court judicial review, but no ordinary tax objection or appeal.14

How often this changes

Re-run the question once a year, a couple of months before your corporation’s year-end, and sooner if you take on genuine second and third clients or move to fixed-fee work. A CRA letter matters too, because an audit shuts the voluntary route to fixing earlier years.

Nothing in the rules themselves changed for 2026, but the enforcement around them did. A CRA review project running to June 2024 confirmed 291 of the 913 corporations it reviewed as PSBs, and 84% of those 291 had claimed the small business rate they weren’t entitled to.15 Budget 2025 then funded a CRA programme aimed at the same problem, so the chance of being asked is rising.16

Closing thoughts

You can’t buy certainty in advance, so the move is to keep the possible bill small while you change how the work runs, and keep the evidence a real business generates anyway: signed scopes of work, your own invoices, an insurance certificate, and a note of the work you turned down, which shows you choose what you take on and an employee can’t. Owners who lose money here rarely lose it because the CRA won an argument, but because nobody looked until several filed years had stacked up.

How we handle it

We read the client contract, the invoices and how the work actually runs, then set the year’s pay before year-end rather than after it, registering the payroll account if there isn’t one. Where a prior year looks exposed, we price the voluntary disclosure route against leaving it and tell you which we’d do.

Footnotes

  1. The federal small business rate of 9% on the first $500,000 of active business income for an eligible Canadian-controlled private corporation is stated in full, with its conditions and source, in what changed for 2026, sourced there against section 125 of the consolidated Income Tax Act. Verified 2026-08-09. The combined small business rate in the summary adds the province’s own lower rate to that 9%, and is computed and sourced per province. For Ontario: Ontario Ministry of Finance, Corporations Tax: Corporate Income Tax (ontario.ca), corroborated by 2026 Ontario Budget - Annex: Details of Tax Measures (budget.ontario.ca/2026/annex.html) and Bill 97 status page (ola.org). Verified 2026-08-13. The rate reduction is prorated for taxation years straddling July 1, 2026 (Ontario 2026 Budget annex: 'The tax rate reduction would be prorated for taxation years straddling July 1, 2026.'). Enacted by Bill 97, Plan to Protect Ontario Act (Budget Measures), 2026, S.O. 2026, c. 2, which amends s. 31(4) of the Taxation Act, 2007 so the small business deduction rate is 9.3% for days in a taxation year after June 30, 2026 (11.5% general rate minus 9.3% = 2.2%). The combined 11.7% adds the federal 9% small business rate to the Ontario lower rate and is our arithmetic.For British Columbia: Province of British Columbia (Ministry of Finance), Corporate income tax rates – Province of British Columbia. Verified 2026-08-13. Rate of 2% effective April 1, 2017, and a business limit of $500,000 effective January 1, 2010. Budget 2026 (tabled February 17, 2026) announced no corporate income tax rate changes. The combined 11% adds the federal 9% small business rate to the British Columbia lower rate and is our arithmetic.For Alberta: Government of Alberta - Treasury Board and Finance / Tax and Revenue Administration, Tax, levy, and prescribed interest rates. Verified 2026-08-13. The current-rates table on the issuer page lists 2% with effective date July 1, 2020 (the rate has been 2% since 2017, and July 1, 2020 is the current table row). Alberta Budget 2026 (tabled 2026-02-26) made no corporate rate changes. The issuer rate table loaded 2026-08-13 shows no pending 2026 change. The combined 11% adds the federal 9% small business rate to the Alberta lower rate and is our arithmetic.For Saskatchewan: The Income Tax Act, 2000, c I-2.01 (Saskatchewan), King's Printer consolidation, The Income Tax Act, 2000, s. 56(2) - Rates of tax. Verified 2026-08-13. Rate history in s. 56(2): 2% to Sept 30 2020, then 0% Oct 1 2020 - Jun 30 2023, then 1% from Jul 1 2023 with no end date. The 2026-27 budget (tabled March 18, 2026) makes no change: budget.saskatchewan.ca/economy states the budget is "maintaining the small business tax rate at one per cent". The combined 10% adds the federal 9% small business rate to the Saskatchewan lower rate and is our arithmetic.For Manitoba: Manitoba Finance, Corporate Income Taxes - Province of Manitoba. Verified 2026-08-13. Budget 2026 (tabled March 24, 2026, Information Bulletin 126) announced no corporate income tax rate changes, so 0% holds for all of 2026. The combined 9% adds the federal 9% small business rate to the Manitoba lower rate and is our arithmetic.For New Brunswick: New Brunswick Income Tax Act, S.N.B. 2000, c. N-6.001 (official consolidation, laws.gnb.ca), corroborated by NB Department of Finance and Treasury Board corporate tax page, New Brunswick Income Tax Act (consolidated), s.57(1)(a) and s.57(1.025). Verified 2026-08-13. The combined 11.5% adds the federal 9% small business rate to the New Brunswick lower rate and is our arithmetic.For Nova Scotia: Nova Scotia Department of Finance and Treasury Board (novascotia.ca), Corporate income tax rates - Government of Nova Scotia. Verified 2026-08-13. The cut from 2.5% to 1.5% is applied on a days-prorated basis for taxation years straddling April 1, 2025 (NS Income Tax Act s. 40(2) formula, and CRA Schedule 346 Part 3 prorates 2.5% for days before April 1, 2025 and 1.5% after March 31, 2025). Budget 2026-27 (novascotia.ca/budget) keeps the rate at 1.5% - no 2026 change. The combined 10.5% adds the federal 9% small business rate to the Nova Scotia lower rate and is our arithmetic.For Prince Edward Island: PEI Department of Finance and Affordability, and the Income Tax Act, R.S.P.E.I. 1988, Cap. I-1, Provincial Corporate Income Taxes | Government of Prince Edward Island. Verified 2026-08-13. The 1% rate has applied since January 1, 2022 and was left unchanged by the July 1, 2025 package (which changed the general rate and threshold) and by Budget 2026. Statutory basis: Income Tax Act (PEI) s. 37.11.6 (years beginning on or after 2022-01-01 and ending before 2025-07-01) and s. 37.11.7 (years beginning on or after 2025-07-01), factor A = 1.0% in both. The combined 10% adds the federal 9% small business rate to the Prince Edward Island lower rate and is our arithmetic.For Newfoundland and Labrador: Income Tax Act, 2000, SNL 2000 c I-1.1, s. 40(3) (as amended by 2026 c14 s4), announced in Government of Newfoundland and Labrador Budget 2026, Income Tax Act, 2000 (consolidated), House of Assembly of Newfoundland and Labrador, and the Budget 2026 News Release. Verified 2026-08-13. Announced in Budget 2026 (tabled April 29, 2026) retroactive to January 1, 2026, and already enacted: the consolidated statute's s. 40(3) reads 2% with amendment citation 2026 c14 s4. Section 40(4) prorates straddle years by days: 2.5% for days before January 1, 2026 and 2% for days after December 31, 2025. Budget 2026 also announced further cuts to 1.5% on January 1, 2027 and 1% on January 1, 2028, but those steps are NOT yet in the consolidated statute (no 1.5%/1% text found). The Finance department's Corporate Income Tax web page still showed 2.5% when loaded on 2026-08-13 - that page lags the statute. The combined 11% adds the federal 9% small business rate to the Newfoundland and Labrador lower rate and is our arithmetic. ↩ ↩2

  2. Federal corporate tax on personal services business income for 2026 is 33%: a 28% basic rate (i.e. the 38% rate under Part I less the 10% federal abatement), plus the further 5% under section 123.5. The 13-point general rate reduction is unavailable, because subparagraph 123.4(1)(a)(iii) excludes income from a personal services business from full rate taxable income. The provincial general corporate rate is charged on the same income, and the source for your own province closes this note. The combined federal and provincial figure is not stated on this page. Source: Canada Revenue Agency, “Corporation tax rates”, and sections 123.4 and 123.5 of the consolidated Income Tax Act published by the Department of Justice Canada. Verified 2026-08-09. For Ontario: Ontario Ministry of Finance, Corporations Tax: Corporate Income Tax (ontario.ca), confirmed in 2026 Ontario Budget - Annex. Verified 2026-08-13.For British Columbia: Province of British Columbia (Ministry of Finance), Corporate income tax rates – Province of British Columbia. Verified 2026-08-13. 12% effective January 1, 2018. Budget 2026 announced no corporate rate changes.For Alberta: Government of Alberta - Treasury Board and Finance / Tax and Revenue Administration, Tax, levy, and prescribed interest rates. Verified 2026-08-13. 8% effective July 1, 2020 (Job Creation Tax Cut endpoint). Alberta Budget 2026 (tabled 2026-02-26) made no change. The issuer rate table loaded 2026-08-13 shows 8% as current with nothing pending.For Saskatchewan: The Income Tax Act, 2000, c I-2.01 (Saskatchewan), King's Printer consolidation, The Income Tax Act, 2000, s. 56(1) - Rates of tax. Verified 2026-08-13. No change in the 2026-27 budget (tabled March 18, 2026).For Manitoba: Manitoba Finance, Corporate Income Taxes - Province of Manitoba. Verified 2026-08-13. Budget 2026 (March 24, 2026) made no change to the general rate.For New Brunswick: New Brunswick Income Tax Act, S.N.B. 2000, c. N-6.001 (official consolidation, laws.gnb.ca), New Brunswick Income Tax Act (consolidated), s.56(4.32) and s.57(1.07). Verified 2026-08-13.For Nova Scotia: Nova Scotia Department of Finance and Treasury Board (novascotia.ca), Corporate income tax rates - Government of Nova Scotia. Verified 2026-08-13. 14% since April 1, 2020 (was 16% before). Budget 2026-27 proposes no change to corporate income tax rates.For Prince Edward Island: PEI Department of Finance and Affordability, and the Income Tax Act, R.S.P.E.I. 1988, Cap. I-1, s. 37(1), Provincial Corporate Income Taxes | Government of Prince Edward Island. Verified 2026-08-13. Reduced from 16% by the 2025-26 budget, effective July 1, 2025. Straddling taxation years are split into notional years at June 30/July 1, 2025 with income apportioned by days (Income Tax Act (PEI) s. 37.11.7(4)). CRA applies day-based proration for dual-rate years. Budget 2026 (tabled April 14, 2026) made no further change.For Newfoundland and Labrador: Income Tax Act, 2000, SNL 2000 c I-1.1, s. 40(1), Income Tax Act, 2000 (consolidated), House of Assembly of Newfoundland and Labrador. Verified 2026-08-13. ↩ ↩2

  3. Paragraph 18(1)(p) permits only four categories of deduction against personal services business income. They are salary, wages or other remuneration paid in the year to the incorporated employee, the cost of benefits or allowances provided to that person, amounts expended in connection with selling property or negotiating contracts (deductible only to the extent the incorporated employee could have deducted them under section 8), and legal expenses incurred in collecting amounts owing for services rendered. Source: the consolidated Income Tax Act published by the Department of Justice Canada, section 18, read against Canada Revenue Agency, “Personal services business obligations”. Verified 2026-08-09. ↩ ↩2 ↩3 ↩4

  4. Normal reassessment period of three years from the sending of the original notice of assessment for a Canadian-controlled private corporation. There is no time limit where there was a misrepresentation attributable to neglect, carelessness or wilful default. Source: the consolidated Income Tax Act published by the Department of Justice Canada, paragraph 152(3.1)(b) and subparagraph 152(4)(a)(i). Verified 2026-08-09. ↩

  5. Canada Revenue Agency, “Prescribed interest rates” (https://www.canada.ca/en/revenue-agency/services/tax/prescribed-interest-rates.html), the index of the CRA’s quarterly rate pages. The rate charged on overdue taxes, CPP contributions and EI premiums is reset every calendar quarter under section 4301 of the Income Tax Regulations and compounds daily under subsection 248(11) of the Income Tax Act. The figure is owned by our dataset and stated for every published quarter, each with its CRA page as the source, on our CRA interest rates page, which also works out the charge on an amount over a number of days, and this guide states no rate of its own. Verified 2026-09-06. ↩

  6. The five conditions in the definition of “personal services business” in subsection 125(7), including the associated-corporation carve-out (i.e. fees paid by a company linked to the reader’s by common ownership). The CRA’s gloss on a full-time employee is somebody working a full business day on each working day, subject to normal absences for illness and vacation. Source: Canada Revenue Agency, “Determine if the worker’s corporation is carrying on a personal services business” (modified 2025-06-02), read against section 125 of the consolidated Income Tax Act published by the Department of Justice Canada. Verified 2026-08-09. ↩

  7. The “specified shareholder” definition covers a person owning not less than 10% of the issued shares of any class of the capital stock of the corporation, or of any other corporation related to it, at any time in the year. Shares of non-arm’s-length persons and partnerships are attributed to the holder. Paragraph (d) of the definition further deems an incorporated employee to be a specified shareholder where that person, or a non-arm’s-length person or partnership, is or may become entitled to at least 10% of the assets or shares. Source: subsection 248(1) of the consolidated Income Tax Act published by the Department of Justice Canada, read against Canada Revenue Agency, “Factors to consider when determining if a corporation is a PSB”. Verified 2026-08-09. ↩

  8. The two-step approach (intention first, then whether the objective facts support it) and the factors of control, tools and equipment, subcontracting, financial risk, investment and management, and chance of profit. Source: Canada Revenue Agency, Guide RC4110, “Employee or Self-employed?”, as published on canada.ca. Verified 2026-08-09. ↩

  9. “There shall be added to the tax otherwise payable under this Part for each taxation year by a corporation an amount equal to 5% of the corporation’s taxable income for the year from a personal services business.” Source: the consolidated Income Tax Act published by the Department of Justice Canada, section 123.5. Verified 2026-08-09. ↩

  10. Subparagraph 18(1)(p)(i) permits a deduction for remuneration “paid in the year” to the incorporated employee. Subsection 78(4) separately deems remuneration unpaid 180 days after the end of the year in which it was incurred not to have been incurred in that year. Subsection 78(4) restricts rather than enables, and it does not deem an accrual to have been paid. No CRA or judicial authority confirming that an accrued bonus paid within 180 days satisfies 18(1)(p)(i) for a personal services business was located, so this guide takes the cautious position. Source: the consolidated Income Tax Act published by the Department of Justice Canada, paragraph 18(1)(p) and subsection 78(4), read against Canada Revenue Agency, “Personal services business obligations”. Verified 2026-08-09. ↩

  11. A regular remitter (e.g. an owner-managed corporation with an average monthly withholding amount under $25,000) remits by the 15th day of the month following the month the pay was made. A new small employer withholding under $1,000 a month with a perfect compliance record can be assigned quarterly remitting instead. Source: Canada Revenue Agency, “When to remit (pay)”, page modified 2025-09-04. Verified 2026-08-09. ↩

  12. Canada Pension Plan for 2026: maximum pensionable earnings $74,600, basic exemption $3,500, employee and employer rate 5.95% each to a maximum of $4,230.45 each. Second additional contributions (CPP2) for 2026 run at 4% from each side on earnings between $74,600 and $85,000, to a maximum of $416 each. The $9,292.90 combined figure is the sum of both sides of both tiers at or above $85,000 of salary. Source: Canada Revenue Agency, “CPP contribution rates, maximums and exemptions” and “Second additional CPP contribution (CPP2) rates and maximums”. Verified 2026-08-09. ↩

  13. The CRA states that a CPP/EI ruling cannot be requested on whether the worker would reasonably be considered an employee of the payer if the corporation did not exist. A ruling on whether the worker is an employee of their own corporation is available, but it does not answer the personal services business question. Source: Canada Revenue Agency, “Determine if the worker’s corporation is carrying on a personal services business”. Verified 2026-08-09. ↩

  14. Voluntary Disclosures Program rules for applications made on or after October 1, 2025. An application must be submitted before an audit or investigation has been initiated against the applicant or a related taxpayer regarding the information being disclosed. It must also include payment of the estimated tax owing or a request for a payment arrangement, and the tax itself is never forgiven. An unprompted application is normally eligible for general relief of 100% of applicable penalties and 75% of applicable interest, and an application made following an education letter is still unprompted. A prompted application, meaning one made after written communication about an identified compliance issue, is eligible for up to 100% penalty relief and 25% interest relief. Relief is discretionary under subsection 220(3.1) of the Income Tax Act and carries no right of objection. CRA permits a second administrative review and identifies Federal Court judicial review, normally after that second review. Source: Canada Revenue Agency, “Voluntary Disclosures Program: Who is eligible” (modified 2025-10-01) and Voluntary Disclosures Program: Our review and decision. Re-verified 2026-09-25. ↩ ↩2

  15. Phase 2 of the CRA’s personal services business pilot ran from October 2023 to June 2024. Of the 913 participating corporations, 291 (32%) were determined to be operating as a PSB. Of those 291, 245 (84%) had claimed the small business deduction and had not included the additional 5% tax. Source: Canada Revenue Agency, “Personal services business pilot”, a page last modified on 2026-04-14. Verified 2026-08-09. ↩

  16. Budget 2025 proposed $77.0 million over four years beginning in 2026-27, with $19.2 million ongoing. The money covers both lifting the moratorium on penalties for failing to report fees for services and implementing a focused programme addressing non-compliance related to personal services businesses and reporting fees for services. Source: Canada Revenue Agency news release, “CRA strengthens compliance in trucking sector by lifting the moratorium on T4A penalties”, December 4, 2025. Verified 2026-08-09. ↩

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