Canada Safeway Limited v. Canada, 2008 FCA 24 -- attach -- Business
intention is the most determinative factor re whether an adventure
Business
Canada v. Zelinski, 2000 DTC 6001 (FCA) -- attach -- Business
multiple purchases were not a single adventure
Sandnes v. The Queen, 2004 DTC 2466, 2004 TCC 244 -- attach -- Business
20 stock sale transactions could be an adventure, but not a trading business
Hawa v. The Queen, 2007 DTC 28, 2006 TCC 612 (Informal Procedure) -- attach -- Business
concerted commercial activity is a business, not an adventure
Galea v The Assessment Review Committee & Anor (Mauritius), [2025] UKPC 17 -- attach -- Business
deer-hunting activity was a business based on the taxpayer's subjective intention of generating a profit
27 June 2001 Internal T.I. 2001-0084627 F - Crédit d'impôt pour emploi à l'étranger -- attach -- Business
to be a business, there need not be a predominant purpose of earning a profit
7 December 2001 Internal T.I. 2001-0108597 F - Crédit d'impôt emploi étranger Art. 122.3 -- attach -- Business
there is a business if profit generated even if the activity was not undertaken primarily for the purpose of earning a profit
7 October 2022 APFF Financial Strategies and Instruments Roundtable Q. 5, 2022-0936301C6 F - Guarantee fee -- attach -- Business
guarantee or pledge fee is from a service and, therefore, is from an undertaking of any kind whatever
20 July 2004 External T.I. 2004-0062031E5 F - Actif utilisé dans entreprise exploitée activement -- attach -- Business
an adventure is not “carried on” if there is insufficient activity
Canada v. Paletta, 2022 FCA 86 -- attach -- Business
common law concept of business informs the s. 248(1) definition
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