Business
Stewart v. Canada, 2002 DTC 6969, 2002 SCC 46, [2002] 2 SCR 645 -- attach -- Business
"business" has its broad common law definition
Canada Trustco Mortgage Co. v. Minister of National Revenue, 99 DTC 5094, [1999] 2 CTC 308 (FCTD) -- attach -- Business
promissory note interest received within the scope of an investing corporate objects was active business income
Hudon v. Canada, 2001 DTC 5630, 2001 FCA 320 -- attach -- Business
framework negotiations were engaging in a business
R. v. Fogazzi, 92 DTC 6421, [1992] 2 CTC 321 (Ont. C.J. (G.D.)), rev'd 93 DTC 5183 (Ont. CA) -- attach -- Business
Ward v. The Queen, 88 DTC 6212, [1988] 1 CTC 336 (FCTD) -- attach -- Business
adventure is not the carrying on of a business
Mele v. The Queen, 85 DTC 5192, [1985] 1 CTC 257 (FCTD) -- attach -- Business
Re Ontario Jockey Club and City of Toronto (1986), 53 OR (2d) 151 (HCJ.), aff'd (1988), 61 OR (2d) 131 (Div. Ct.) -- attach -- Business
Eclipse Film Partners (No. 35) LLP v Revenue and Customs Commissioners, [2014] BTC 503, [2013] UKUT 0639 (TCC), aff'd [2015] EWCA Civ 95 -- attach -- Business
speculative element of trade
Wright v. The Queen, 2003 DTC 763 (TCC) -- attach -- Business
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