The “More Than Five Full-Time Employees” Test

The “More Than Five Full-Time Employees” Test

The “More Than Five Full-Time Employees” Test In 489599 B.C. Ltd. v. The Queen, 7 a CCPC had five full‑time employees and two part‑time employees. The issue was whether the CCPC employed “more than five full‑time employees” for the purposes of the definition of “personal services business” set forth in subsection 125(7). The Tax Court of Canada concluded […]

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ITNEWS-41-The “More Than Five Full-Time Employees” Test

The “More Than Five Full-Time Employees” Test In 489599 B.C. Ltd. v. The Queen, 7 a CCPC had five full‑time employees and two part‑time employees. The issue was whether the CCPC employed “more than five full‑time employees” for the purposes of the definition of “personal services business” set forth in subsection 125(7). The Tax Court of Canada concluded

ITNEWS-41-The “More Than Five Full-Time Employees” Test Read More »

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