Insights · Analysis in preparation
Driver Inc. and PSB Risk: The T4A Moratorium Is Over
This analysis is being written to the standard the rest of this site holds to — dated, cited to primary sources, and revised when the law or CRA practice changes. It is not yet published.
What this analysis will cover
The T4A reporting moratorium was lifted for the 2025 tax year, and Budget 2025 committed $77 million to Driver Inc. and personal services business enforcement. This piece sets out what incorporated drivers — and the carriers that engage them — are now exposed to, and what the PSB rules actually turn on.
In the meantime
The mandate this analysis supports
The question this piece addresses is already live in practice. The advisory page below sets out how it is handled today; a private consultation is the direct route for a specific matter.
This article reflects tax law and CRA administrative practice as of its publication date. It is general information, not tax, accounting, or legal advice, and reading it does not create a professional-client relationship. Figures, deadlines, and administrative positions change — obtain advice on your own facts before acting.