A corporation (the "Taxpayer") provides fully furnished housing units (bedding, dishes, television and cable) to victims of disasters such as from fire or flood for short-term rental, and also provides complete cleaning services. In addressing whether the Taxpayer derives its income from property or a business, CRA stated (without referring to the specified investment business definition):
[I]ncome generated by the Taxpayer's activities appears to be more like income from property. Indeed, the services offered by the Taxpayer do not seem as exhaustive as those provided by a taxpayer operating a motel or a hotel, the latter activities representing activities that give rise to income from a business.