Term · Income tax
Hours criterion (urencriterium)
The requirement to spend at least 1,225 hours a year on your business to be entitled to the self-employed deduction and the starter's deduction.
It is not just billable hours that count: acquisition, administration, professional reading and travel time for your business count too. Keep a running record of your hours with a short description.
If you are also employed, you must spend more than half of your working time on your business, unless you were not a business owner in one or more of the five preceding years.