The taxpayer's uncontradicted evidence was that his cottage in PEI was used approximately 170 days in a given year, only 10 of which were solely for personal use. C Miller J found that the cottage was used primarily for business purposes and, having no evidence as to how the losses were calculated, allowed them in full (para. 28).
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cottage used 10 days for personal use and 160 days for business was primarily for business use
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"field_legacy_header": "<strong><em>Lavoie v. The Queen</em></strong>, 2014 DTC 1104 [at 3218], 2014 TCC 68 (Informal Procedure) <strong>[cottage used 10 days for personal use and 160 days for business was primarily for business use]</strong>",
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