Michaud v. The Queen, 2014 DTC 1089 [at at 3152], 2014 TCC 83 (Informal Procedure) -- summary under Income-Producing Purpose

By services, 28 November, 2015

Hogan J found that the fact that the taxpayer often took his children along on his prospecting trips did not change that the prospecting activities constituted a business. The prospecting activities were carried out in a commercial manner, and ultimately lead to the discovery of gold deposits.

Topics and taglines
Topic
Income Tax Act - s. 18(1)(a) - Income-Producing Purpose
Tagline
combined prospecting/camping trips
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
335240
Extra import data
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