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Some objective factors to be considered when determining if there is an intention to profit identified in Stewart were: the profitability of prior years, the taxpayer’s training, the taxpayer’s intended course of action, and the capability of the venture to show a profit. Factors considered in determining whether the artist’s activity is a business 1.24 Factors which should be considered by the artist or writer in determining whether the artist’s or writer’s activity is undertaken in a sufficiently commercial or business‑like manner include: the amount of time devoted to the artistic or literary endeavours; the extent to which an artist or writer has presented their works in public and private settings including, but not limited to, exhibiting, publishing, and reading as is appropriate to the nature of the work; the extent to which an artist is represented by an art dealer, agent, or mandatary and the extent to which a writer is represented by a publisher or literary agent; the amount of time devoted to, and type of activity normally pursued in, promoting and marketing the artist's or writer's own works; the amount of revenue received that is relevant to the artist's or writer's own works including, but not limited to, revenue from sales, commissions, royalties, fees, grants, and awards which may reasonably be included in business income; the historical record, spanning a significant number of years, of annual profits or losses relevant to the artist's or writer's exploitation of their own works; the type of expenses claimed and their relevance to the endeavour(s) (for example, in the case of a writer there would be a positive indication of business activity if a substantial portion of the expenses were incurred for research); the artist's or writer's qualifications as an artist or writer, respectively (for example, as evidenced by training, education, or by public and peer recognition received in the form of honours, awards, prizes, and/or critical appraisal); membership in any professional association of artists or writers whose membership or categories of membership are limited under standards established by that association; and the significance of the amount of gross revenue derived by an artist or writer from the exploitation of that individual's own works and the growth of such gross revenue over time. ... In order for the taxpayer to be considered to have undertaken the activity in pursuit of profit, i.e. to be considered to be carrying on business, the artistic or literary endeavours must be carried on in a sufficiently commercial or business-like manner. ...

Reduction of daily commute considered personal 4.31... Example 1 An individual lives in dwelling A in Halifax with his family for five years and then moves his family and all of his belongings to dwelling B in Brampton in order to be employed in downtown Toronto. ... Dwelling A is considered the old residence, and dwelling C the new residence. ...