The Queen v. Rockmore Investments Ltd., 76 DTC 6156, [1976] CTC 291 (FCA) -- summary under Income of the Corporation for the Year From an Active Business

The taxpayer, which had no full-time employees and made loans to potential borrowers referred to it by independent agents, was held to be engaged in an active business of lending money on mortgages. Jackett, C.J. stated that "each problem that arises as to whether a business is or was being carried on must be solved as a question of fact having regard to the circumstances of the particular case."