Team & Family Roles
Owner: Mahdi Moradi Status: Draft Version: 2.0.0 Last Updated: 2026-04-20 Applies To: Company
1. Overview
Bornara AI operates as a family business with clearly defined roles. Each person's involvement is documented for CRA compliance and operational clarity.
2. Team Members
2.1 Mahdi Moradi — Owner / Operator
| Detail | Description |
|---|---|
| Role | Business owner, developer, strategist |
| Time Commitment | 15-20 hours/week (outside 9-5 job) |
| Compensation | Business profits (as sole proprietor) |
Responsibilities:
- Overall business strategy and direction
- Shopify store management and product selection
- AI platform development and architecture
- Advertising strategy and campaign management
- Consulting project delivery
- Financial management and tax planning
- Supplier and vendor management
- Technology decisions
2.2 Narjes (Wife) — Cookie Business Lead, Design & Operations
| Detail | Description |
|---|---|
| Role | Cookie business lead (independent), designer, social media |
| Time Commitment | 10-15 hours/week (cookies), 3-8 hours/month (Bornara Tools) |
| Compensation | $20-$30/hour (wages, deductible to business) |
| Annual Pay | $5,200-$12,000 |
| Payment Method | E-transfer (preferred) or cash with signed receipts |
| Tax Impact | Reports as income; likely pays $0 or minimal tax |
Primary Role: Cookie Business Lead (Independent)
- Recipe development, testing, and quality control
- Baking, packaging, and delivery
- Customer management (orders, inquiries)
- Instagram content creation and social media marketing
- Pricing decisions within Cost x 3 framework
- Cottage food compliance (permit/certification as required)
Secondary Role: Bornara Tools Support (3-8 hrs/month)
- Logo and branding design (May-June 2026)
- UI/UX feedback on tool designs
- Social media cross-promotion
Deferred Responsibilities (When Activated)
| Category | Tasks |
|---|---|
| Giftifye (ON HOLD) | Theme customization, collection layouts, product descriptions |
| Giftifye (ON HOLD) | Product photography, supplier communications |
Documentation Required:
- Weekly timesheet (date, hours, tasks performed)
- Signed receipt for each payment
- E-transfer confirmation screenshots
- Task log entries in business activity log
Justification Letter: See Narjes Justification Letter
2.3 Children — Light Tasks
| Detail | Description |
|---|---|
| Role | Assistants for age-appropriate tasks |
| Time Commitment | 1-3 hours/week (when applicable) |
| Compensation | $12-$15/hour |
| Annual Pay | $500-$1,000 per child |
| Tax Impact | Children pay $0 tax |
Age-Appropriate Tasks:
- Photography assistance (holding items, backgrounds)
- Packaging help (assembling gift/cookie boxes)
- Cleaning office and work area
- Sorting products and supplies
- Label printing and sticking
- Simple social media ideas
- Testing AI agents (UX feedback from young users)
- Product quality checking
Documentation Required:
- Timesheet (date, hours, tasks)
- Signed receipt (parent signs on behalf for minors)
2.4 Brother (Abroad) — Remote Contributor
| Detail | Description |
|---|---|
| Location | Outside Canada |
| Involvement | Remote contractor or content contributor |
| Start | Q3 2026 (after business is established) |
How to Involve Legally and Effectively:
Option A: Independent Contractor (Recommended)
| Detail | Description |
|---|---|
| Arrangement | Contractor agreement (written, signed) |
| Payment | Per project or per hour via PayPal / Wise / bank transfer |
| Tax Impact (You) | 100% deductible as "subcontractor" expense |
| Tax Impact (Him) | He reports income in his country of residence |
| CRA Requirement | No T4 needed for non-resident contractors |
Tasks He Could Perform:
- Product research and supplier sourcing
- Social media content creation (from abroad)
- Customer service (different timezone = extended hours)
- Translation services (if applicable)
- Video editing for TikTok/Instagram ads
- AI platform testing
- Cookie recipe research and market research
- Graphic design work
Documentation Required:
- Written contractor agreement (scope, rate, payment terms)
- Invoices from him for each payment
- Payment confirmations (PayPal/Wise receipts)
- Record of work delivered
Option B: Profit-Sharing Partner (Future, Post-Incorporation)
- After incorporation, you could add him as a shareholder or profit-share partner
- More complex, involves international tax considerations
- Consult a tax professional before pursuing this
Important Tax Considerations
| Item | Rule |
|---|---|
| Payments to non-residents | Generally deductible as business expense |
| Withholding tax | May apply depending on treaty with his country |
| Transfer pricing | Pay fair market rate (don't overpay to shift income) |
| Documentation | Keep contractor agreement, invoices, payment proof |
3. Time Allocation (Weekly)
Mahdi's Weekly Schedule (Outside 9-5 + Kitchen Job)
| Time Slot | Activity | Notes |
|---|---|---|
| Weekdays 6:00–7:30 AM | AI platform development (deep work) | Every day |
| Weekdays 8:00–10:00 PM | Shopify, marketing, admin, consulting | 2 hrs/day cap |
| Sat 10 AM–6 PM | Kitchen job — not available | Every Saturday |
| Sat 8:00–10:00 PM | Business: content, marketing, admin | After kitchen |
| Sun 10 AM–6 PM | Kitchen job — not available | Every Sunday |
| Sun 8:00–10:00 PM | Business: weekly planning, batch content | After kitchen |
Total: ~17–20 hours/week (with kitchen job) Total: ~20–25 hours/week (if kitchen job dropped)
Narjes' Weekly Schedule
| Time Slot | Activity |
|---|---|
| Weekdays (flexible) | 1-2 hours/day: social media, admin, customer service |
| Weekend (1 session) | 2-3 hours: photography, design work, content creation |
Total: ~5-10 hours/week
4. Role Growth Over Time
| Period | Mahdi | Narjes | Kids | Brother |
|---|---|---|---|---|
| Q1 2026 | Planning + docs | Cookie recipe testing | Light help | Not yet |
| Q2 2026 | Bornara Tools build | Cookie sales + Tools logo | Packaging | Not yet |
| Q3 2026 | Tools AI launch + scaling | Cookie scaling + online | More tasks | Starts |
| Q4 2026 | Tools 35 tools + Giftifye? | Cookie peak + Giftifye? | Holiday | Active |
| 2027+ | AI Platform + growth | Potential part-time hire | As needed | Expand role |