Canada SBD and income from US

Hello,
I would like to get some ideas, references, etc.
My question: would a Canadian small business corporation qualify for
SBD if it provides consulting services via phone and Internet and gets
paid by US clients? If the company and its employees were located in
Canada, would it qualify as "active business carried on in Canada"?
Do you know any tax cases where the job was done by means of Internet?
Any help is greatly appreciated.
Julia