Farming constitutes a taxpayer's chief source of income if it may reasonably be expected to provide the bulk of income or the centre of work routine. An operation of training, boarding and racing horses did not so qualify in light of the facts that horse-racing consumed only several hours of the taxpayer's day, and for part of the year only, his commitment of capital was limited and the nature of the enterprise was risky.
Topics and taglines
Tagline
farming was not the taxpayer's chief source of income in light of limited capital and time commitment
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
337786
Extra import data
{
"field_legacy_header": "<strong><em><a name=\"Moldowan\"></a>Moldowan v. The Queen</em></strong>, 77 DTC 5213, [1977] CTC 310, [1978] 1 S.C.R. 480",
"field_override_history": false,
"field_sid": "",
"field_topic_category": ""
}
"field_legacy_header": "<strong><em><a name=\"Moldowan\"></a>Moldowan v. The Queen</em></strong>, 77 DTC 5213, [1977] CTC 310, [1978] 1 S.C.R. 480",
"field_override_history": false,
"field_sid": "",
"field_topic_category": ""
}