Published: March 10, 2020
Last Updated: April 16, 2020
Full- time employment and active business
In the Tax Court of Canada decision of Baker et al v The Queen 2004 TCC 375 the judge ruled that employees who work four hours per day, five days per week were not engaged in full- time employment, and that as a result their corporate employer did not carry on an active business for Canadian Income Taxation purposes
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