Start with why your business needs a corporation, how much money you could leave in it and what it would cost.
For Canadian sole proprietors considering incorporation. This does not establish tax status or calculate savings.
No. Personal services business rules can apply when the working relationship resembles employment and the other statutory conditions are met. The actual relationship and applicable exceptions matter; client count alone does not settle the question. Read CRA's PSB conditions.
Use the same after-tax personal cash target in both structures. With little money retained, the tax-deferral case is limited. Legal, ownership, and financing needs may still matter, alongside setup and annual costs. This check identifies that comparison; it does not calculate which structure wins.
See the difference between leaving surplus invested and drawing it immediately.