Marceau,
J.A.:—
In
spite
of
the
able
presentation
of
Mr.
Henderson,
we
are
of
the
view
that
this
appeal
cannot
succeed.
As
we
understand
the
analysis
of
subsection
31(1)
of
the
Income
Tax
Act,
R.S.C.
1952,
c.
148
(am.
S.C.
1970-71-72,
c.
63)
(the
"Act"),
made
by
Mr.
Justice
Dickson
(as
he
then
was)
in
the
now
famous
case,
Moldowan
v.
The
Queen,
[1978]
1
S.C.R.
480,
[1977]
C.T.C.
310,
77
D.T.C.
5213,
once
it
is
established
that
farming
is
for
the
taxpayer
a
business
and
not
merely
a
hobby,
that
he
is
engaged
in
farming
as
an
activity
from
which
he
can
derive
income
and
eventually
profit,
the
question
of
whether
farming
is,
in
his
case,
not
only
a
source
of
income
or
a"
sideline"
source
of
income
but
a
chief
source
of
income
either
alone
or
in
"combination"
with
"some
other
source”,
is
a
question
of
fact
that
must
be
resolved
having
regard
to
all
the
surrounding
circumstances.
The
trial
judge,
as
we
read
his
reasons,
did
not
depart
from
that
premise.
His
review
of
those
circumstances
was
quite
accurate.
He
did
speak
of
analyzing
the
basic
factors,
referred
to
by
Dickson,
J.,
such
as
time,
mode
of
living,
profitability,
in
a
disjunctive
way,
an
approach
this
Court
did
not
agree
with
in
Canada
v.
Morrissey,
[1989]
1
C.T.C.
235,
89
D.T.C.
5080
(F.C.A.),
at
least
if
the
phrase
"disjunctively"
is
taken
as
opposed
to
cumulatively.
But,
we
do
not
believe
that
his
appreciation
of
the
evidence
and
the
inferences
he
drew
from
the
facts
before
him
were
in
any
way
rendered
defective
or
even
affected
thereby.
Nor
do
we
believe
that
he
imposed
on
the
taxpayer
a
level
of
proof
in
excess
of
what
the
law
of
evidence
requires.
His
use
of
the
word
"demonstrate"
meant
nothing
more,
taken
in
context,
than
to
establish
in
the
manner
sufficient
to
satisfy
a
judge
in
a
civil
trial.
As
in
The
Queen
v.
Graham,
[1985]
1
C.T.C.
380,
85
D.T.C.
5256
(F.C.A.),
we
consider
that
it
would
be
quite
inappropriate
and
unwarranted
for
this
Court
to
interfere
with
the
trial
judge's
conclusions.
The
appeal
will
therefore
be
dismissed
with
costs.
Appeal
dismissed.
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