26 March 2015 Internal T.I. 2013-0503031I7 F - Existence d’une source de revenu -- translation
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This translation was prepared by Tax Interpretations Inc. The CRA did not issue this document in the language in which it now appears, and is not responsible for any errors in its translation that might impact a reader’s understanding of it or the position(s) taken therein. See also the general Disclaimer below.
Principal Issues:
1) Do the taxpayer's activities qualify as a source of income?
2) If the taxpayer is carrying on a business, are the allowable...
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