Words and Phrases - "active business revenue"

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Wolf v. The Queen, 2018 TCC 84, aff'd on evidentiary grounds 2019 FCA 283

revenues earned by an individual through an LLC could be included in determining what were his business revenues for services-PE purposes

The taxpayer, an aerospace engineer and a U.S. resident, was hired as an independent contractor for TDM Technical Services, a temporary employment...

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