Is there any case law that supports the argument that part-time employees constitute full-time employment?

Canada (Federal), Canada

The following excerpt is from Mini Entrepôt Longueuil Inc. v. The Queen, 2018 TCC 106 (CanLII):

. . . However, it is clear that in reaching five full-time employees, part-time employees could not be counted or added up to constitute full-time Lerric Investments Corp v. The Queen, [1999] 2 CTC 2714.

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