<Your Name>
<Your Address>
<City, Province, Postal Code>
<Date of Letter>
<Name of Recipient
<Title of Recipient>
<Address>
<City, Province, Postal Code>

Dear <Name of Recipient>,
I am writing you as I am concerned by recent moves taken by CRA to apply a punitive Personal Services Business (PSB) designation to small businesses across Canada. 
These PSB rules place a small business with fewer than five employees at risk of receiving a punitive tax treatment that puts us at a significant disadvantage vs. our larger competitors. Being a small business is hard enough!
The Personal Services Business rules refer to Section 125 (7) of the Income Tax Act, and was created in the 1970s to target a single high-profile individual that restructured his employment relationship with the CFL to avoid income tax. It is now being used to target all small businesses in the services sector, regardless of their work history or how their services business secures clients.  
I firmly believe this is bad tax policy – it is bad for small businesses, and it is bad for the Canadian economy.  I am joining with the Association of Professional Canadian Consultants to ask the Federal Government to issue an interpretative tax bulletin indicating; 
1.	PSB rules only apply when a person restructures their employment relationship to an independent contractor relationship, and 
2.	PSB rules do NOT apply when an Independent Consultant is working with a Client where there was no prior employment relationship with the Client in the past two years.  
Small business is the bedrock of the Canadian economy. To learn more about the PSB issue, and be part of the solution, please visit www.apcconline.com/jointhedebate
Sincerely,

_______________________