Mattison v. The Queen, 95 DTC 489 (TCC)

In finding that the Minister had been "premature" in disallowing initial losses sustained by the taxpayer in his operation of selling Amway products, Sobier TCJ. stated (p. 491):

"I do not believe that the taxpayer's previous profit and loss experience in a totally different business has any bearing.... The denial of the business losses after only six months of operation seems more motivated by the type of business the Appellant was carrying on than whether it was capable of profitability."

In finding that the Minister had been "premature" in disallowing initial losses sustained by the taxpayer in his operation of selling Amway products, Sobier T.C.J. stated (p. 491):

"I do not believe that the taxpayer's previous profit and loss experience in a totally different business has any bearing ... . The denial of the business losses after only six months of operation seems more motivated by the type of business the Appellant was carrying on than whether it was capable of profitability."