when your annual revenue is < $25K this is not typically a concern. Also that's true from the corporation's perspective but not always true because of the doubl

when your annual revenue is < $25K this is not typically a concern. Also that's true from the corporation's perspective but not always true because of the double taxation from the individual's side. I always find the timing flexibility (which effective tax year) far more valuable than the employment vs. investment income differentiation.