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

The letter containing the judgment of the Tax Review Board was sent to the taxpayer on August 12, 1976 by registered mail, and was returned with...

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A full-time professor at the University of Prince Edward Island who purchased an 117 acre farm 7 miles away in dilapidated condition, built his...

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In order for an undertaking to be considered a "business" it must be carried on with a reasonable expectation of profit. Dubinsky, DJ stated (at...

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A full-time professor at the University of Prince Edward Island who purchased an 117 acre farm 7 miles away in dilapidated condition, built his...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.