CAE Inc. v. The Queen, 2011 DTC 1362 [at at 2031], 2011 TCC 354, aff'd 2013 DTC 5084 [at 5944], 2013 FCA 92 -- summary under Paragraph 4(1)(a)

The taxpayer manufactured flight simulators which it used to provide flight training services directly or which were leased by it to airlines for their training purposes (coupled in many instances with a sale of the simulator to a third party). Jorré found (at para. 71) that the taxpayer's flight training and leasing/sale operations were part of a single civil aviation simulator business.