You regularly employ a person or firm for an average of less than
eight working hours a week (i.e. if you hire someone to clean your
home for four hours each week)
You employ a person or firm to provide before and after school
care for your children for an average of less than 15 working hours
a week
You employ a person or firm to do a specific job or jobs for a
temporary period of less than 24 working hours (i.e. if you hire
someone to paint your house and the job takes 20 hours)
You or your spouse own an unincorporated business and don't employ
workers (spouses include common-law and same sex spouses)
You own an incorporated personal financial holding company and don't
employ workers other than the principal shareholders. In this case,
the activities of your company are restricted to the management of personal
investments such as:
Investments in publicly-traded stocks and bonds
Interest bearing financial instruments such as Guaranteed Investment
Certificates (GICs)
Non-revenue producing land, buildings and/or equipment where there
is no development, construction or direct rental activity