Words and Phrases - "full-time"

a
82
b
44
c
75
d
50
e
37
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
51
n
25
o
38
p
79
q
2
r
73
s
85
t
44
u
14
v
8
w
20
y
2
“
1

Huntly Investments Limited v. The Queen, 2017 TCC 255

Summary Under
Tax Topics - Income Tax Act - Section 125 - Subsection 125(7) - Specified Investment Business
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...

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Words and Phrases
full-time

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

Summary Under
Tax Topics - Income Tax Act - Section 125 - Subsection 125(7) - Specified Investment Business
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...

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Words and Phrases
full-time
Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Equal Treatment interpretive standard should not be subjective and variable 114