Baker v. Canada, 2005 DTC 5266, 2005 FCA 185 -- summary under Specified Investment Business

By services, 28 November, 2015

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 p.m. from Monday to Friday, for a total of 20 hours per week, did not qualify as full-time employees. Noël J.A. noted (at para. 14) that the term "full-time" was used in contra-distinction with "part-time" employment, and that "four hours a day fall short of the normal working hours of each day" (para. 16).

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4 hrs/day not full-time
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Node
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333887
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"field_legacy_header": "<strong><em>Baker v. The Queen</em></strong>, 2005 DTC 5266, 2005 FCA 185 <strong>[4 hrs/day not full-time]</strong>",
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