<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. 
This issue affects me directly – I started an independent contracting business <Insert number of years> years ago. I decided to go independent because I wanted more control of my career, I could earn more money working for myself, and it gave me the flexibility to choose contracts based on what interested me.  
Things have been great, but I’m starting to become concerned about recent moves by CRA to audit independent businesses and deem them to be a Personal Service Business.
A Personal Service Business determination means my business could be subject to full corporate tax rates against my business, even though I am under the small business threshold. Preferred corporate tax rates for small businesses is a long and established practice in the Canadian tax code, and it feels like small services businesses are being unfairly targeted.
This is important, as retaining money in my corporation is one way I can save for periods when I am not able to secure a contract, and likewise, provides funds for me to reinvest in my business. Of course, when I take income out of my business so I can spend it personally, I pay full personal taxes, just like any other Canadian employee or business owner.
PSB legislation was originally founded in the 1970s to deal with people converting their existing employment relationship to a business relationship, which at the time had significant tax benefits. Now, after successive generations of Income Tax Act updates, this benefit no longer exists. In fact, Independent Contractors pay more tax than employees. We remit sales tax on our sales, in addition to corporate income and personal income tax on our earnings.  
When you put it all together, I firmly believe this is bad tax policy – it is bad for small businesses and it is bad for the Canadian economy.
We request that section 125 (7) of the income tax be amended to remove the Personal Services Business provisions originally added in the 1970s.
If updating the legislation is not possible, we propose that the PSB concept be limited to its original intent, which was to prevent people changing their relationship with a company from employee to business supplier. To address that, 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,

_______________________ (name)