full-time

The taxpayer owned and rented five buildings (houses and small apartment buildings) in downtown Vancouver. In addition to using an arm’s length property management company, it employed an operations manager for part of the period and had resident building supervisors (“managers”) for its buildings.

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).