full-time

Full Title

Huntly Investments Limited v. The Queen, 2017 TCC 255

Summary Under

associated-corp equivalent services can be added to the actual full time employees under the SIB definition

The taxpayer owned and rented five buildings (houses and small apartment buildings) in downtown Vancouver. In addition to using an arm’s length...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases

Full Title

Baker v. Canada, 2005 DTC 5266, 2005 FCA 185

Summary Under

4 hrs/day not full-time

Six individuals employed as custodians for the purpose of providing cleaning services to tenants of the taxpayer, and who worked from 6 p.m. to 10...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases

You are here