A personal services corporation is taxed less favourably than normal corporations. It is therefore important to know what a personal services corporation is.
The best source is the Canada Revenue Agency (CRA), who say that “a personal services business is a business that a corporation carries on to provide services to another entity (such as a person or a partnership) that an officer or employee of that entity would usually perform. Instead, an individual performs the services on behalf of the corporation. That individual is called an incorporated employee.”
If you think you might fit this definition, it’s best to get some expert advise, preferably from a good tax accountant. You can also do a search on the internet for this term, and you’ll find a great deal of information.