Quirinus C. Van Dongen v. Her Majesty The Queen, 90 DTC 6633, [1991] 1 CTC 86 (FCTD) -- attach -- Business
adventure involves isolated activity
Business
Levy v. The Queen, 90 DTC 6346, [1990] 2 CTC 83 (FCTD) -- attach -- Business
"investment" in racing horses was a business source
11 October 1996 APFF Roundtable, 7M12910 - APFF ROUND TABLE -- attach -- Business
8 March 1990 T.I. (August 1990 Access Letter, ¶1379) -- attach -- Business
89 M.R.T. - Q.15 (Jan. 90 A.L.) -- attach -- Business
Policy Statement CPS-019 "What is a Related Business?" 31 March 2003 -- attach -- Business
31 January 2007 External T.I. 2006-0213111E5 - RRIF TRUST - CARRYING ON A BUSINESS -- attach -- Business
securities lending for a fee likely would be a business
Pollock v. The Queen, 90 DTC 6142, [1990] 1 CTC 196 (FCTD), aff'd 94 DTC 6050 (FCA) -- attach -- Business
Happy Valley Farms Ltd. v. The Queen, 86 DTC 6421, [1986] 2 CTC 259 (FCTD) -- attach -- Business
Timmins v. R., 99 DTC 5494, [1999] 2 CTC 133 (FCA) -- attach -- Business
N.B. government had a servicing undertaking, i.e., a business
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