Business
Alberta Institute on Mental Retardation v. The Queen, 87 DTC 5306, [1987] 2 CTC 70 (FCA) -- attach -- Business
M.R.T. Investments Ltd. v. The Queen, 75 DTC 5224, [1975] CTC 354 (FCTD), aff'd 76 DTC 5156 (FCA) -- attach -- Business
managed mortgage portfolio gave rise to income from active business
Gillis v. The Queen, 78 DTC 6103, [1978] CTC 44 (FCTD) -- attach -- Business
Hillsdale Shopping Centre Ltd. v. The Queen, 81 DTC 5261, [1981] CTC 322 (FCA) -- attach -- Business
Loewen v. The Queen, 94 DTC 6265, [1994] 2 CTC 75 (FCA) -- attach -- Business
generation of tax gain but with no prospect of commercial profit was not an adventure in the nature of trade
The Queen v. Manley, 85 DTC 5150, [1985] 1 CTC 186 (FCA) -- attach -- Business
minimal-effort finder's fee
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