2. Job Works Inc. offers professional contracting services, a process that will legally transition an employee to a subcontractor for the purpose of reducing employee’s taxes and increasing their take-home pay.

3. JobWorks Inc. works directly with Kustom Design Professional Services Corp., an accounting firm and Squire Law Firm, a legal firm specializing in tax.

4. Within the guidelines of the Income Tax Act, parties are allowed to engage in contract services, making the Employer a work provider and the Employee an owner and director of an incorporation that provides contract services. These Professional Contract Services administered by JobWorks Inc. are fully compliant with the guidelines of the Canada Revenue Agency and the Income Tax Act. Professional Contract Services

5. LESS Employee and payroll related costs for companies Tax burden for employees MORE Company profits Employee Take-Home Pay What can Job Works do for you?

6. Advantages to Client / Employer: Save 10% to 25% on your employee costs Reduce your accounting tasks by 15% to 50% Eliminate CPP, EI, WCB payments plus other payroll taxes Longer worker retention Improved worker satisfaction More budget and time to focus on building core business

7. Advantages to Employee/Subcontractor: Pay lower taxes Higher expense deductions Utilization of dividends Income splitting Higher take-home pay Professional service access Utilization of shareholder loans

8. NORMAL STRUCTURE NEW STRUCTURE CLIENT Job Works Inc. Job Works Inc. Sub- contractor No more: CPP EI WCB Vacation Pay Fee Paid by Client; Separate Contract Work as a Business: -More qualified deductions -Monthly Bookkeeping -Set-up PHSP EMPLOYEE

9. JOBWORKS INC. EMPLOYEE / SUBCONTRACTOR Ceases to be an employee by definition and is now a contracted worker to the work provider through JobWorks. Assumes the role of providing the worker the opportunity to generate revenue with the worker and the work provider. CLIENT Agrees to provide the opportunity for the worker to perform the duties related to their areas of expertise for an agreed upon rate of compensation for a specified period of time. Parties Involved

10. For CLIENTS Services covered by Job Works: Assistance with administration related to the transition of the employee to subcontractor Cost of Incorporation if subcontractor makes $100,000 annually, otherwise, client or subcontractor will be charged Administration and accounting related only to subcontractor’s compensation or pay Consultation with tax specialists.

11. For CLIENTS Services NOT covered by Job Works: Client’s accounting costs not related to subcontractor’s compensation or pay such as bookkeeping, general accounting, AR/AP Client’s accounting costs related to payroll for employees not signed up with Job Works Client’s corporate tax returns, year ends, GST and other government required documents

12. For EMPLOYEES / SUBCONTRACTORS Services covered by Job Works: Incorporation (only if subcontractor earns $100,000 annually, otherwise client or subcontractor will be charged) Annual Returns Year End accounting review and adjustments Corporate tax returns (Federal and Provincial) Annual Financial Statements Annual Corporate Resolutions for Year End and Accountant Annual T-Slip and Summary Filing Personal Tax Return Strategic Planning GST Returns

13. For EMPLOYEES / SUBCONTRACTORS Services NOT covered by Job Works: Monthly Bookkeeping * Audits Other legal and accounting work * $75 per month – special pricing for Job Works’ subcontractors. Regular price for bookkeeping is $100.

14. THANK YOU!!! Job Works Inc. #102, 221 18 th Street SE Calgary AB T2E 6J5 Phone: 403-539-1550 www.jobworksinc.ca