CRA indicates that a husband and wife each contributing 5 hours per week to a corporate business could have an excluded business

A business is carried on through a corporation owned by husband and wife, who each contribute 5 hours per week of time to the business. This did not exceed the 20 hours per week safe harbour in s. 120.4(1.1)(a). CRA noted that this was similar to Example 9 of CRA’s split-income guidelines, and stated that they both could be considered to be actively engaged in the business – but indicated that this was a question of fact.

Neal Armstrong. Summary of 7 June 2019 STEP CRA Roundtable, Q.3 under s. 120.4(1) – excluded business.