# RATE-03 — Advisory, consulting and professional services fall under the RATE-02 general rules

**Flag: Current** — Verified against the live source. Safe to cite.

Advisory, consulting and professional services fall under the RATE-02 general rules, not the personal-services rule

## Sources

- Memorandum 3-3-6 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/3-3-6/plc-spply-prvnc-gnrl-rls-fr-srvcs.html

Jurisdiction: MULTI · Verified 2026-08-27 · Review: legislative