The number of 'Mom-and-Pop' home-based businesses, those with no paid employees, grew from more than 16.5 million in 2000 to almost 17.0 million in 2001, a rate of growth of 2.7 percent, ... (http://usgovinfo.about.com)
An outline of tax deductions specific to home-based businesses. Part of the income tax FAQ for Canadian small businesses. (http://sbinfocanada.about.com)
