Cases
Stewart v. Canada, 2002 DTC 6969, 2002 SCC 46, [2002] 2 S.C.R. 645
The Court noted that this definition had a narrow scope.
The Queen v. MacIntyre, 75 DTC 5240, [1975] CTC 429 (FCA)
Jackett, C.J. stated, obiter, that ordinary business premiums for fire insurance would fall within the scope of s. 18(1)(h).