The taxpayer bought a stake in his brother-in-law's tree farm, who was in financial trouble and had several judgments against him preventing him from selling securities in respect of the planting operation. After finding that the taxpayer's losses could not be deducted under s. 237.1 (for failure to submit a tax shelter identification number), Hogan J. stated obiter dicta that the taxpayer's planting activities constituted a business. Although the taxpayer had little personal involvement in the planting operation and was motivated to help his brother-in-law, Hogan J. stated (at para. 20):
The evidence shows that the appellant did operate a business, or at least, that the purchase of the trees constituted a business activity. The appellant's sole purpose, when he participated in Mr. Maheux's project, was to resell the 750 trees for a profit. That was the only way he could profit from his investment. Accordingly, I conclude that the expenses were business expenses.