For seasonal activities, how does the 0.25 presumption apply when calculating the hours devoted to management duties?
The general rule is set aside where objective grounds establish that the person devotes fewer than 1,800 hours per year to the activity, such as retirement, incapacity, several activities, or the temporary closure of the business.
In those cases, the actual time devoted to the activity is counted. Management, organisation and planning duties, and duties generally inherent in ownership, are estimated at 0.25 of a person per year, unless a higher or lower actual level of involvement is proven.
In this case, there is no objective ground for departing from the general rule. The fact that the activity is seasonal does not by itself establish that the owner works fewer than 1,800 hours per year. The owner must therefore be counted as one non-employee.
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