reviewing-psb-risk-facts

reviewing-psb-risk-facts is a skill for Claude Code, Codex from AlexTeplovCPA/it-contractors-skills. It costs 93 tokens per session (1,338 once invoked), scanned A, original, MIT.

A review workflow for organizing facts about whether a Canadian corporation's contractor income could be treated by the tax authority as a personal services business.

In plain words
What is it for?
Use it to prepare general engagement, contract, corporate-structure, and income information for discussion with a CPA. Do not provide sensitive identifiers.
Why use it?
It highlights relevant risk indicators while preserving uncertainty, without pretending to decide the tax status or consequences.

Skill for Claude CodeCodex

Written for no agent in particular: nothing here depends on one.

Good fit Use it to prepare general engagement, contract, corporate-structure, and income information for discussion with a CPA. Do not provide sensitive identifiers.

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Install with agentmods
npx agentmods add skills/alexteplovcpa/it-contractors-skills/reviewing-psb-risk-facts
Install

Getting it into your agent

One page per mod, every tool's command on it. A separate URL per tool would split the same page into five that compete with each other.

Any agent
npx skills add AlexTeplovCPA/it-contractors-skills --skill reviewing-psb-risk-facts
Clone the repo
git clone --depth 1 https://github.com/AlexTeplovCPA/it-contractors-skills

Made for: Claude Code, Codex.

Wrote this? Show the measurements

A badge with what this costs and how it scanned, read live from this page, so it follows the numbers instead of freezing them. Markdown for a README, HTML for a documentation site or a project page.

agentmods badge for reviewing-psb-risk-facts

README.md
[![agentmods](https://agentmods.dev/badge/skills/alexteplovcpa/it-contractors-skills/reviewing-psb-risk-facts/github.svg)](https://agentmods.dev/skills/alexteplovcpa/it-contractors-skills/reviewing-psb-risk-facts)
Your own site
<a href="https://agentmods.dev/skills/alexteplovcpa/it-contractors-skills/reviewing-psb-risk-facts"><img src="https://agentmods.dev/badge/skills/alexteplovcpa/it-contractors-skills/reviewing-psb-risk-facts/github.svg" alt="Measured on agentmods" height="20"></a>

Or the 80×15 button, for a site that already has a row of RSS and ATOM ones. Only the verdict fits; the numbers stay here.

agentmods 80×15 button for reviewing-psb-risk-facts

Your own site · 80×15
<a href="https://agentmods.dev/skills/alexteplovcpa/it-contractors-skills/reviewing-psb-risk-facts"><img src="https://agentmods.dev/badge/skills/alexteplovcpa/it-contractors-skills/reviewing-psb-risk-facts.svg" alt="Reviewed on agentmods" width="80" height="20"></a>
Per session 93 Skills are progressive disclosure: only the name and description are preloaded; the body loads when the skill is used.
When invoked 1,338 The whole file, excluding the scripts and references it only reads on demand.
Security scan A 0 findings. A grade says what 26 rules found in the file — not that it is safe.
Origin original No closer match found in the catalogue.
Token cost

What it costs to keep this loaded

Counted locally with the o200k_base tokenizer, which is exact for GPT models; Claude uses its own tokenizer and its counts differ. Treat this as one consistent yardstick across the catalogue rather than a bill. Prices are per million input tokens.

ModelPer sessionOnce invoked
Fable 5.1 $0.00093 $0.01338
Opus 5 $0.00046 $0.00669
Sonnet 5 $0.00019 $0.00268
Haiku 4.5 $0.00009 $0.00134

Measured 12d ago against content hash a8a41dbf5dc0, method: parsed. Prices are Anthropic first-party input rates as of 2026-09-12, from the pricing page.

Security

Grade A, and why

reviewing-psb-risk-facts scanned grade A with 0 findings against 26 rules in 11 categories — prompt injection, anti-refusal, data exfiltration, privilege escalation, supply chain, agent snooping, system-prompt leakage, SSRF and excessive agency — measured 12d ago.

A static scan of the body, not an audit. Every finding is printed with the line that produced it so you can judge whether it matters here. A mod is markdown that instructs an agent; that is exactly why what it instructs is worth reading.

Nothing flagged

None of the 26 patterns this scan looks for appear in this file: no shell pipes, no recursive deletes, no credential paths, no hidden text, no instruction-override or anti-refusal phrasing, no agent-config snooping. That is not a guarantee, it is the absence of the things that are checkable.

skills/reviewing-psb-risk-facts/SKILL.md · 157 lines

How it starts

The opening of the file, as written. The whole thing — 157 lines — stays where its author put it; the contents beside it link to each section on GitHub.

Reviewing PSB Risk Facts

Review personal services business risk facts for a Canadian IT contractor operating through a corporation.

Core Rules

  • Organize PSB-relevant facts, do not determine PSB status.
  • Do not conclude that the user is or is not a personal services business.
  • Do not advise on restructuring arrangements.
  • Do not determine tax consequences of a PSB finding.
  • Preserve uncertainty where client relationship or incorporation facts are incomplete.
  • Flag significant risk indicators for CPA review.
  • Do not state that the user's arrangement is compliant.
  • Do not state that the user is ready to file.
  • Use this phrase where relevant: "That is outside what this workflow covers. It is a question for a CPA before you file."

Inputs

Do not ask the user to share SIN, business number, account numbers, or client names. Use general descriptions and rounded amounts.

Accept any of:

  • description of the user's corporate structure
  • description of client relationships and contract terms
  • prior year T2 return summary
  • user explanation in chat

Minimum useful input:

  • description of how business income is earned
  • whether income flows through a corporation
  • description of the primary client relationship

Read from the shared input schema where available: case_id, tax_year, engagement_mode, user_profile, facts.business_activity, facts.corporate_structure, form_context, review_state.

Read from prior skill outputs where available: identifying-income-sources.

Workflow

1. Confirm PSB review is relevant

Check whether the user earns income through a corporation. If the user is self-employed as an individual with no corporation, PSB does not apply to their T1 filing directly. Note this and return not_applicable unless the user has indicated a corporation is involved.

2. Organize incorporation and structure facts

Identify:

  • whether the user operates through a corporation
  • the nature of the business activity
  • whether the corporation has employees other than the user
  • whether the user is the sole or primary worker

Read the full file on GitHub · 157 lines

Changes

What this file has done since we first saw it

Hashed on every crawl. A supply-chain change to an agent config is a question of when, not whether, so the history is kept rather than the latest state alone.

  1. 12d ago First seen · 157 lines · 93 tokens per session scan A a8a41dbf5dc0

Subscribe to this mod's changes

reviewing-psb-risk-facts is a skill published in the GitHub repository AlexTeplovCPA/it-contractors-skills (2 stars, last pushed 2mo ago), licensed MIT. It adds 93 tokens to every session and 1,338 once invoked, about $0.0005 per session on Opus 5. A static security scan graded it A with 0 findings. No closer match exists in the catalogue, so it is treated as the original; first seen 2026-08-31.

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