Re: Canada SBD and income from US

What do you mean by SBD?

Richard Schilling, MBA

Julia wrote:
> 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