Section 3 - Income for taxation year

Table of Contents

Section 3 - Income for taxation year
Commentary
Cases(10)
See Also(13)
Administrative Policy(21)
Forms(1)
Articles(1)
Business Source/Reasonable Expectation of Profit
Commentary
Cases(56)
See Also(34)
Administrative Policy(26)
Articles(5)

Commentary

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Cases

Fiducie financière Satoma v. Canada, 2018 FCA 74

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 245 - Subsection 245(1) - Tax Benefit tax benefit to trust from tax-free dividend even though not distributed to a beneficiary 265
Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) using ss. 75(2) and 112(1) for tax-free dividends to trust thwarted s. 112(1) object to tax earnings when ultimately distributed 299
Tax Topics - Statutory Interpretation - Double Taxation (Presumption Against) inclusion of income in more than one taxpayer’s hands is contrary to s. 3 161
Tax Topics - Income Tax Act - Section 112 - Subsection 112(1) abusive to use s. 112(1) so as to avoid ultimate taxation of individuals 168
Tax Topics - Income Tax Act - Section 75 - Subsection 75(2) use of s. 75(2) to access s. 112(1) deduction for dividend in fact received by family trust, was abusive 257

Bellingham v. The Queen, 96 DTC 6075 (FCA)

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Schwartz v. Canada, 96 DTC 6103, [1996] 1 SCR 254

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R. v. Fogazzi, 92 DTC 6421 (Ont. C.J. (G.D.)), rev'd 93 DTC 5183 (Ont. CA)

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Canada v. Fries, 90 DTC 6662, [1990] 2 S.C.R. 1322

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The Queen v. McLaren, 90 DTC 6566 (FCTD)

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Laxton v. The Queen, 89 DTC 5327 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 96 real estate JV not a partnership 68

The Queen v. Cranswick, 82 DTC 6073, [1982] CTC 69 (FCA)

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The Queen v. Atkins, 76 DTC 6258, [1976] CTC 497 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) damages for termination of employment contract were not received under the contract 54

Curran v. Minister of National Revenue, 59 DTC 1247, [1959] S.C.R. 850

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(3) 57

See Also

Robinson v. The Queen, 2019 TCC 181 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Start-Up and Close-Down Expenditures pre-incorporation expenses incurred in developing e.g., a patent portfolio for drop down to a corporation were capital expenditures 205

Smith v. The Queen, 2018 TCC 61 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 147.2 - Subsection 147.2(4) RPP contribution deductible only from employment income rather than income generally 282
Tax Topics - Statutory Interpretation - Headings heading provided guidance on the overall framework 221

Henco Industries Limited v. The Queen, 2014 DTC 1161 [at 3528], 2014 TCC 192

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Evidence parol evidence rule not applying to surrounding evidence/press releases admitted 227
Tax Topics - General Concepts - Fair Market Value - Land deference to taxpayer's figure within appraiser's range of values 105
Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) compensation received in course of business but not in course of earning income 184
Tax Topics - Income Tax Act - Section 14 - Subsection 14(5) - Cumulative Eligible Capital payment to withdraw from business was not an eligible capital amount 138
Tax Topics - Income Tax Act - Section 23 - Subsection 23(1) land ceased to be inventory through sterilization rather than business cessation 176
Tax Topics - Income Tax Act - Section 9 - Compensation Payments compensation payment for destroyed business was non-taxable 163

Malo v. The Queen, 2012 DTC 1214 [at 3588], 2012 TCC 75 (Informal Procedure)

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Kelly v. The Queen, 2012 DTC 1109 [at 3055], 2012 TCC 66

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Ruff v. The Queen, 2012 TCC 105

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Lyncorp International Ltd. v. The Queen, 2010 DTC 1351 [at 4335], 2010 TCC 532, aff'd 2012 DTC 5032 [at 6684], 2011 FCA 352

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Humphrey v. The Queen, 2006 DTC 2730, 2006 TCC 168 (Informal Procedure)

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Fortino v. The Queen, 97 DTC 55 (TCC), briefly aff'd on procedural grounds 2000 DTC 6060 (FCA)

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Abrahamson v. MNR, 91 DTC 213 (TCC)

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Bray v. Best, [1989] BTC 102, [1989] UKHL TC_61_705 (HL)

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The Queen v. Kuhl, 74 DTC 6024, [1973] CTC 846 (FCTD)

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Dorfman v. M.N.R., 72 DTC 6231 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 31 - Subsection 31(1) 83

Administrative Policy

4 October 2019 External T.I. 2019-0825431E5 - Tenant relocation assistance

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(u) non-means-tested compensation received by residential tenants from a developer to compensate them for their dislocation costs was non-taxable 104

19 March 2019 External T.I. 2018-0748731E5 - Taxation of Settlement Amounts

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) award received by unionized employees based on an unfair labour practice of their employer was not referable to lost remuneration 76

29 July 2015 External T.I. 2015-0575631E5 - social assistance

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(u) potential exclusion of payments in kind 276
Tax Topics - Income Tax Regulations - Regulation 233 - Subsection 233(2) potential exclusion of payments in kind 245

18 February 2013 Internal T.I. 2013-0477821I7 F - Montants forfaitaires - XXXXXXXXXX

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S2-F1-C2 - Retiring Allowances

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28 November 2014 Internal T.I. 2014-0531221I7 F - Montants forfaitaires accordés aux témoins

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2 October 2014 External T.I. 2013-0491411E5 F - Allocation pour une automobile

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) compensation for providing car rides not received in course of employment 132

S3-F9-C1 - Lottery Winnings, Miscellaneous Receipts, and Income (and Losses) from Crime

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2013 Ruling 2012-0464921R3 - Payment in lieu of continued PHSP coverage

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27 January 2012 External T.I. 2011-0421551E5 F - Pompiers volontaires

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Words and Phrases
volunteer
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.06 - Subsection 118.06(1) “volunteer” firefighters are not true volunteers 171

18 October 2011 External T.I. 2011-0394041E5 F - Fiducie personnelle- revenu brut

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Gross Revenue gross revenue from farming business did not include capital gains 101

IT-232R3 "Losses - Their Deductibility in the Loss Year or in Other Years"

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24 June 1992 External T.I. 5-920948 -

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 111 - Subsection 111(8) - Non-Capital Loss 204

91 C.R. - Q.44

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2 October 1991 T.I. (Tax Window, No. 10, p. 20, ¶1493)

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20 April 1990 T.I. (September 1990 Access Letter, ¶1404)

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20 April 1990 TI 5-9269

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 111 - Subsection 111(8) - Non-Capital Loss 75

1989 Canadian Petroleum Taxes Society Roundtable, Q. 4

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89 CPTJ - Q4

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ATR-40 (18 March 1991) "Structured Settlements"

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IT-334R2 "Miscellaneous Receipts"

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Forms

Form T776 - Statement of Real Estate Rentals

Articles

Joel A. Nitikman, "Reasonable Expectation of Profit - Where Are We Now?", Business Vehicle, Vol IV, No. 3, 1998, p. 204.

Business Source/Reasonable Expectation of Profit

Commentary

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Cases

Renaud v. Canada, 2019 CAF 154

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Ludmer v. Attorney General of Canada, 2018 QCCS 3381

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 56 - Subsection 56(2) recurring fee reduction amounts received for no work were income and taxable under s. 56(2) when directed to controlled company 275
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(i) nature of the legal advice relied upon was unclear 405
Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) improper advancing of “settlement” elements that were not sustainable 43
Tax Topics - Income Tax Act - Section 94.1 - Subsection 94.1(1) equity-linked notes held in BVI company were portfolio investments held with a tax avoidance purpose, but were not subject to 7000(2)(d) interest accrual 540
Tax Topics - Income Tax Regulations - Regulation 7000 - Subsection 7000(2) - Paragraph 7000(2)(d) mere possibility of locking in value accretion each year did not crystallize the maximum amount of interest respecting the year 454
Tax Topics - General Concepts - Negligence and Fiduciary Duty damages awarded against CRA for inter alia making unreasonable reassessments 252

Radonjic v. Canada Revenue Agency, 2013 DTC 5152 [at 6352], 2013 FC 916

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Canada v. Johnson, 2013 DTC 5004 [at 5515], 2012 FCA 253

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(i) failure to seek confirmatory independent advice 196
Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business taxable gains from contract with Ponzi operator 249

Tarascio v. Canada, 2012 DTC 5046 [at 6785], 2012 FCA 30

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Vankerk v. Canada, 2006 FCA 96

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Hammill v. Canada, 2005 DTC 5397, 2005 FCA 252

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business fraudulent scheme foisted on taxpayer was not a business 61
Tax Topics - Income Tax Act - Section 67 102

McClelland v. Canada, 2004 DTC 6019, 2003 FCA 483

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Nadoryk v. Canada, 2003 DTC 5744, 2003 FCA 458

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Maysky v. Canada (Attorney General), 2003 DTC 5337, 2003 FCA 237

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Jarquio v. Canada, 2003 DTC 5164, 2003 FCA 80 (FCA)

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Titus v. Canada, 2003 DTC 5158, 2003 FCA 78 (FCA)

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Morris v. Canada, 2003 DTC 5236, 2003 FCA 116 (FCA)

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Partridge v. Canada, 2003 DTC 5175, 2003 FCA 91 (FCA)

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Mendoza v. Canada, 2003 DTC 5071, 2003 FCA 17 (FCA)

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Walls v. Canada, 2002 DTC 6960, 2002 SCC 47, [2002] 2 S.C.R. 684

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Stewart v. Canada, 2002 DTC 6969, 2002 SCC 46, [2002] 2 S.C.R. 645

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Carter v. The Queen, 2001 DTC 5560, 2001 FCA 275 (FCA)

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Keeping v. Canada, 2001 DTC 5358, 2001 FCA 182 (FCA)

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Devito v. Canada (Attorney General), 2001 DTC 5394, 2001 FCA 166 (FCA)

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King v. Canada, 2001 DTC 5116 (FCA)

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Cardella c. Canada, 2001 DTC 5251, 2001 FCA 39

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Kuhlmann v. Canada, 98 DTC 6652 (FCA)

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Mohammad v. The Queen, 97 DTC 5503 (FCA)

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The Queen v. Donnelly, 97 DTC 5499 (FCA)

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Watt Estate v. The Queen, 97 DTC 5459 (FCA)

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Attorney General of Canada v. Mastri, 97 DTC 5420 (FCA)

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Hickman Motors Ltd. v. Canada, 97 DTC 5363, [1997] 2 S.C.R. 336

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Schwartz v. Canada, 96 DTC 6103, [1996] 1 SCR 254

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The Queen v. Gulf Canada Resources Ltd., 96 DTC 6065 (FCA)

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Tonn v. The Queen, 96 DTC 6001 (FCA)

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Yaki v. The Queen, 94 DTC 6637 (FCTD)

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Landry v. The Queen, 94 DTC 6624 (FCA)

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McGovern v. The Queen, 94 DTC 6527 (FCTD)

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Engler v. The Queen, 94 DTC 6280 (FCTD)

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Johnson v. The Queen, 93 DTC 5462 (FCTD)

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DesChênes v. The Queen, 93 DTC 5234 (FCTD)

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Edwardes v. The Queen, 91 DTC 5635 (FCTD)

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Blake v. The Queen, 91 DTC 5574 (FCTD)

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Bigelow v. The Queen, 90 DTC 6262 (FCTD)

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The Queen v. Demers, 90 DTC 6216 (FCTD)

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McNeill v. The Queen, 89 DTC 5516 (FCTD)

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Posno v. The Queen, 89 DTC 5423 (FCTD)

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Madronich v. The Queen, 89 DTC 5093 (FCTD)

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Coupland v. The Queen, 88 DTC 6251, [1988] 1 CTC 414 (FCTD)

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Chequer v. The Queen, 88 DTC 6169, [1988] 1 CTC 257 (FCTD)

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The Queen v. Gorjup, 87 DTC 5348, [1987] 2 CTC 129 (FCTD)

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London Life Insurance Co. v. The Queen, 87 DTC 5312, [1987] 2 CTC 90 (FCTD), aff'd 90 DTC 6001 (FCA)

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Magee v. The Queen, 87 DTC 5282, [1987] 2 CTC 17 (FCTD)

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Meech v. The Queen, 87 DTC 5251, [1987] 1 CTC 421 (FCTD)

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Firestone v. The Queen, 87 DTC 5237, [1987] 2 CTC 1 (FCA), rev'g 86 DTC 6405, [1986] 2 CTC 251 (FCTD)

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Croutch v. The Queen, 86 DTC 6453, [1986] 2 CTC 246 (FCTD)

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Gillis v. The Queen, 78 DTC 6103, [1978] CTC 44 (FCTD)

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Moldowan v. The Queen, 77 DTC 5213, [1977] CTC 310, [1978] 1 S.C.R. 480

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Tobias v. The Queen, 78 DTC 6028, [1978] CTC 113 (FCTD)

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McLaws v. The Queen, 76 DTC 6005, [1976] CTC 15 (FCTD)

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See Also

Agence du revenu du Québec v. Weaver, 2019 QCCA 1687

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Savage v. The Queen, 2017 TCC 247 (Informal Procedure)

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Abenaim v. The Queen, 2017 CCI 223

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance amount received by a terminated employee (claiming oppression) exceeding 18 months’ salary was non-taxable 456

Mazo v. The Queen, 2016 TCC 232 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business pyramid scheme gives rise to business, not property, income 275
Tax Topics - Income Tax Act - Section 9 - Timing revenue earned when credited to taxpayer's account with promoter 208

Berger v. The Queen, 2015 TCC 153 (Informal Procedure)

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Hakki v. Secretary of State for Work and Pensions & Anor, [2014] BTC 22, [2014] EWCA Civ 530

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Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business careful and successful poker playing was not a trade or business 124

Roszko v. The Queen, 2014 DTC 1083 [at 3099], 2014 TCC 59

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Tax Topics - General Concepts - Evidence finding of fraud by securities commission is a legal conclusion, not a factual allegation 98

Garber v. The Queen, 2014 DTC 1045 [at 2812], 2014 TCC 1

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Drouin v. The Queen, 2014 DTC 1016 [at 2564], 2013 TCC 139

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Tax Topics - General Concepts - Onus late disclosure of assumptions does not reverse onus 118

Bouchard v. The Queen, 2013 DTC 1203 [at 1083], 2013 TCC 247 (Informal Procedure)

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Kuhlmann v. The Queen, 2011 DTC 1297 [at 1675], 2011 TCC 410 (Informal Procedure)

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Hanna v. The Queen, 2011 DTC 1279 [at 1584], 2011 TCC 382 (Informal Procedure)

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Perreault v. The Queen, 2011 DTC 1256 [at 1469], 2011 TCC 270 (Informal Procedure)

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Cohen v. The Queen, 2011 DTC 1195 [at 1080], 2011 TCC 262

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Dickson v. The Queen, 2011 DTC 1123 [at 681], 2011 TCC 153 (Informal Procedure)

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Daoust v. The Queen, 2010 DTC 1331 [at 4265], 2010 TCC 330 (Informal Procedure)

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Landriault v. The Queen, 2009 DTC 1334, 2009 DTC 1243, 2009 TCC 378 (Informal Procedure)

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Saint-Laurent v. The Queen, 2008 DTC 3668 (TCC)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 96 103

Caputo v. The Queen, 2008 DTC 3596, 2008 TCC 263

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Allard v. The Queen, 2007 DTC 1667, 2005 TCC 91 (Informal Procedure)

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Coome v. The Queen, 2007 DTC 1522, 2007 TCC 493 (Informal Procedure)

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Leblanc v. The Queen, 2007 DTC 307, 2006 TCC 680

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business winnings on internet gaiming were non-taxable 149
Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business compulsive gamblers rather than professionals 149
Tax Topics - Income Tax Act - Section 9 - Expense Reimbursement 149

Partridge v. The Queen, 2004 TCC 471 (Informal Procedure)

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Shaughnessy v. The Queen, 2002 DTC 1272 (TCC)

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Rikley v. The Queen, 2001 DTC 756 (TCC)

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Allen v. The Queen, 99 DTC 968 (TCC)

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Witkin v. The Queen, 98 DTC 1933 (TCC)

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Balanko v. MNR, 88 DTC 6228, [1988] 1 CTC 317 (FCTD)

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Hawkes v. The Queen, 97 DTC 1258 (TCC)

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Heier v. The Queen, 97 DTC 739 (TCC)

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Griffin v. The Queen, 96 DTC 1731 (TCC)

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Heenan v. The Queen, 96 DTC 1344 (TCC)

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Roopchan v. The Queen, 96 DTC 1338 (TCC)

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Mattison v. The Queen, 95 DTC 489 (TCC)

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Administrative Policy

17 January 2020 External T.I. 2017-0685341E5 - Tax Comparison of the FIT & Net Metering Programs

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Computation of Profit a credit generated by a business under the Ontario Net Metering Program is only income when applied, and is offset by a deduction for the electricity consumed 253
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 43.1 general Class 43.1 or 43.2 treatment of specified energy property rules to equipment used in the Ontario Feed-in Tariff program 149
Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(25) application of exception to the specified energy property rules to equipment used in the Ontario Feed-in Tariff program 340

S4-F11-C1 - Meaning of Farming and Farming Business

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Words and Phrases
business

26 March 2015 Internal T.I. 2013-0503031I7 F - Existence d’une source de revenu

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Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose criteria for determining whether a home is a principal place of business 152

12 February 2015 External T.I. 2014-0550771E5 F - Allocation à des bénévoles - chantier particulier

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Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts mission work volunteers foregoing allowances 96
Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) quite unrepresentative remuneration: exempt 98
Tax Topics - Income Tax Act - Section 6 - Subsection 6(6) mission work under 2 years in LDCs 97

3 October 2014 Internal T.I. 2014-0532051I7 - Rent and Part XIII Tax

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Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) non-commercial arrangement not subject to s. 247 but is subject to Part XIII/property taxes included in rent/no Part XII tax on imputed rent 233
Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(2) non-commercial arrangement not subject to s. 247 87

2 July 2014 Ministerial Correspondence 2014-0537231M4 - Local Exchange Trading System

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25 April 2014 External T.I. 2013-0485421E5 - Payments to Spouse for Attendant Care

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3 April 2014 External T.I. 2013-0512371E5 F - Qualification des montants gagnés au jeu de poker

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28 March 2014 External T.I. 2014-0525191E5 - Virtual Currencies (Bitcoins)

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4 March 2014 External T.I. 2013-0491981E5 F - Soins à un conjoint inapte

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26 July 2010 External T.I. 2010-0364721E5 F - Revenus de bien et d'entreprise

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(12) bed and breakfast operation was business rather than property source (and thus subject to s. 18(12) limitation) since more than normal essential services provided 158
Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(14) rental property restriction rule applies to business properties as well/"principally" references over 50% of the time 121

Income Tax Technical News, No. 16, 8 March 1999

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Income Tax Technical News, No. 16, 8 March 1999

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6 July 2012 Internal T.I. 2012-0453461I7 F - rental losses Canada-France Treaty

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Tax Topics - Treaties - Income Tax Conventions - Article 24 s. 126(1) FTC re French income tax on rental income 80

18 September 2012 External T.I. 2012-0442581E5 F - Fiducie au profit d'un athlète amateur

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Tax Topics - Income Tax Act - Section 143.1 - Subsection 143.1(2) amounts distributed from athlete trust were business income 117
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose expenses of athlete with athlete trust 118

29 March 2012 Internal T.I. 2011-0430871I7 F - Participation à une étude de recherche clinique

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Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) "volunteers" for drug clinical trials earned business rather than employment income 24

10 April 2012 Internal T.I. 2011-0430291I7 F - Montant d'aide versé par la SAAQ à un conjoint

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3 March 2011 External T.I. 2010-0379181E5 F - Jeux de hasard sur Internet

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Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business on-line poker winnings would be non-taxable if absence of conduct of serious business person 125

3 February 2011 External T.I. 2010-0389601E5 F - Allocation de transport

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28 September 2010 External T.I. 2010-0372461E5 F - Exploitation d'une entreprise à perte

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Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Goodwill, Trademarks and Customer Lists per Canada Starch, a payment made to preserve goodwill or a business is not a capital expenditure 147

11 December 1998 TI 982864

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28 May 1990 T.I. (October 1990 Access Letter, ¶1446)

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October 1989 Revenue Canada Round Table - Q. 2 (Jan. 90 Access Letter, ¶1075)

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IT334R2 "Miscellaneous receipts" 1 January 1995

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87 C.R. - Q.35

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84 C.R. - Q.75

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Articles

Benjamin Alarie, "The Taxation of Winnings from Poker and Other Gambling Activities in Canada", 2011 Canadian Tax Journal, Vol 59, p. 731, at p. 757

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business 44

John Saunders, "The Empire Strikes Back - The Rebirth of the Reasonable Expectation of Profit Test", 2003 British Columbia Tax Conference Report.

Joel A. Nitikman, "Reasonable Expectation of Profit - Where Are We Now?", Canadian Current Tax, Vol 8, No. 8, May 1998, p. 81.

John R. Owen, "The Reasonable Expectation of Profit Test: Is There a Better Approach?", 1996 Canadian Tax Journal, Vol. 44, No. 4, p. 979. [cited in the Hickman Motors case, supra, at p. 5373].

Silver, "Great Expectations: Are They Reasonable?", 1995 Corporate Management Tax Conference Report, c. 6.

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