Business
Martin v. Lowry, [1926] K.B.D. (C.A.) -- attach -- Business
2529-1915 Québec Inc. v. Canada, 2009 DTC 5023 [at at 5585], 2008 FCA 398 -- attach -- Business
shares premiums received for marketing tax scheme were business income
Aviva Canada Inc. formerly CGU Group Canada Ltd. v. The Queen, 2006 TCC 57 -- attach -- Business
purchase and immediate resale at the same FMV was not an adventure
Richter & Associates Inc v. The Queen, 2005 TCC 92 -- attach -- Business
litigation support services provided by trustee for bankrupt financial institution were an "undertaking"
Rocovitis v. Dominion of Canada General Insurance Co. (2005), 63 OR (3d) 402 (CA) -- attach -- Business
Wadley v. The Queen, 2006 DTC 3401, 2006 TCC 440 (Informal Procedure) -- attach -- Business
Waxman v. R., 97 DTC 705, [1997] 2 CTC 2723 (TCC) -- attach -- Business
Yunger v. The Queen, 2000 DTC 2153 (TCC) -- attach -- Business
unleveraged loans made as a simple investment of capital
Leblanc v. The Queen, 2007 DTC 307, 2006 TCC 680 -- attach -- Business
winnings on internet gaming were non-taxable
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