3 March 2011 External T.I. 2010-0380751E5 F - Déduction accordée aux petites entreprises -- summary under Subsection 125(1)

A corporation, that carries manages a convenience store under a franchise agreement, is not responsible for rent, inventory purchases and electricity costs, and receive a bi-weekly sales commission out of which it pays its employees and covers any shortfalls. Is it eligible for the small business deduction? CRA provided a generic discussion and referred to IT-73R6 and IT-458R2.