Wertman v MNR, 64 DTC 5158, [1964] CTC 252 (Ex. Ct.) -- attach -- Business
services to tenants of 49-unit apartment building were not extensive enough to constitute a business
Business
Canada v. Loblaw Financial Holdings Inc., 2021 SCC 51, [2021] 3 SCR 687 -- attach -- Business
“business conducted,” as contrasted to “business,” did not include the raising of capital
GST/HST Memorandum 19.5 "Land and Associated Real Property" October 2001 -- attach -- Business
Friesen v. Canada, 95 DTC 5551, [1995] 3 SCR 103 -- attach -- Business
s. 10(1) applied to an adventure in the nature of trade even if that deemed business was not “carried on”
Watson as trustee for the Murrindindi Bushfire Class Action Settlement Fund v Commissioner of Taxation, [2020] FCAFC 92 -- attach -- Business
administration of litigation trust (generating interest income) was not a business
Loblaw Financial Holdings Inc. v. Canada, 2020 FCA 79, aff'd 2021 SCC 51 -- attach -- Business
receipt of equity funds from parent was not part of Barbados bank’s business
3 March 2011 External T.I. 2010-0379181E5 F - Jeux de hasard sur Internet -- attach -- Business
on-line poker winnings would be non-taxable if absence of conduct of serious business person
11 October 2019 APFF Roundtable Q. 17, 2019-0812761C6 F - Entreprise - Business -- attach -- Business
Stewart as the leading case on “business”
Samarkand Film Partnership No. 3 & Ors v Revenue and Customs, [2017] EWCA Civ 77 -- attach -- Business
non-trading business
Mazo v. The Queen, 2016 TCC 232 (Informal Procedure) -- attach -- Business
pyramid scheme gives rise to business, not property, income
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