Another option
SELECT ...
FROM ...
WHERE
Clause 1... AND
Clause 2... AND
(not @hasActualHours = 1 or Clause 3)
-- If @hasActualHours not 1 then the last condition is true, therefore it is like we did not use it
-- If @hasActualHours = 1 then you have to get true on the "Clause 3" condition
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