Even when the personal services income (PSI) rules don't apply, you still need to declare any PSI amounts at the relevant labels on your tax return.
If you received PSI but found that the rules do not apply, there are no changes to the deductions you can claim against the income.
Although the PSI rules don't apply, if you've entered into an arrangement where the main purpose is to obtain a tax benefit, the general anti-avoidance rules may apply.
Even when the PSI rules don't apply, you still need to declare any PSI on your tax return.