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This Globe article discusses a part time business owner's tiff with the CRA, whether his business losses are deductible. I would bet there are enough part time freelancers in the 'hood that should keep this in mind, you never know when the Feds will come calling. In my practice, there has been an increase the last few years, with CRA inquiries.

http://www.theglobeandmail.com/globe-investor/personal-finance/tax-...

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