Two separated spouses share custody of their child, with neither paying support, and neither having remarried. Of whom is the child an eligible...
Fyfe v. The Queen, 2022 CCI 20 (Informal Procedure)
The taxpayer spent approximately six months per year doing construction, repair and other work for a friend, and the balance of the year sailing...
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|Tax Topics - Income Tax Act - Section 3 - Paragraph 3(a) - Business Source/Reasonable Expectation of Profit||small seasonal business with one client was still a business||148|