Yes. Thank you. I welcome that opportunity.
As crafted, paragraph 27(1)(b) is the relevant provision. Paragraph 27(1)(a) is very precise. It follows the Income Tax Act. It incorporates by referencing the Income Tax Act definition.
Paragraph 27(1)(b) is an entirely different kettle of fish. If you had, for instance, a podcast—Joe Rogan, for instance, probably has a good deal more than two employees—