IT Sector is another sector that has a tendency of hiring contractors as corporations rather than employees.
If you are just offered a contract in the IT industry as a contractor and you are deciding whether to incorporate or not, conduct a factual analysis if you can be classified as an employee or not. If the facts point towards an employee relationship, you are going to earn PSB income in your corporation. The corporation is not a PSB if the facts point towards an independent contractor situation if the corporation had not existed.
It is always better to consult a professional corporate income tax accountant in case of such contracts to determine the correct tax consequences of these decisions.