Prochuk v. The Queen, 2014 DTC 1050 [at at 2917], 2014 TCC 17 -- attach -- Business
trading RRSP funds does not make the annuitant a trader
Business
Staltari v. The Queen, 2015 DTC 1130 [at at 818], 2015 TCC 123 -- attach -- Business
no business where no business organization
Canadian Marconi Co. v. The Queen, 84 DTC 6267, [1984] CTC 319 (FCA), rev'd 86 DTC 6526, [1986] 2 CTC 465, [1986] 2 SCR 522 -- attach -- Business
investment portfolio of manufacturing co gave rise to income from property
Hammill v. Canada, 2005 DTC 5397, 2005 FCA 252 -- attach -- Business
fraudulent scheme foisted on taxpayer was not a business
Drumheller v. MNR, 59 DTC 1177, [1959] CTC 275 (Ex Ct) -- attach -- Business
lump sum received in lieu of franchise rights was from an undertaking
S3-F9-C1 - Lottery Winnings, Miscellaneous Receipts, and Income (and Losses) from Crime -- attach -- Business
Income Tax Technical News, No. 41, 23 December 2009 Under "Definition of 'Tax Shelter' - Subsection 237.1(1) -- attach -- Business
Krishna, "What Constitutes a Business?", Canadian Current Tax, June 1995, Vol. 5, No. 9, p. 90. -- attach -- Business
MNR v. Mandelbaum, 62 DTC 1093 (Ex Ct) -- attach -- Business
individuals purchased mortgages in similar manner to dealers, so that an adventure
MNR v. Taylor, 56 DTC 1125, [1956] CTC 189 (Ex Ct) -- attach -- Business
purchase of large quantity of lead for resale was an adventure
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