Ben Raedarc Holdings Ltd. v. R., 98 DTC 1218, [1998] 1 CTC 2774 (TCC) -- summary under Specified Investment Business

By services, 28 November, 2015

Margeson TCJ. found (at p. 1225) that janitors "who worked all or substantially all of four hours per day, five days a week, throughout the years in question" would qualify as "full-time employees", but went on to find that there was insufficient evidence that there were more than five such full-time employees for those years.

Note
overruled by Baker supra
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4 hrs/day was full-time
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