Granger v. The Queen, 2001 DTC 386 (TCC) -- summary under Subsection 31(1)

In his 1994 and 1995 taxation years, the taxpayer, who had over $300,000 per annum in net revenue from his legal practice and $31,000 or $15,000 in gross revenue from a farm, was able to deduct losses of approximately $50,000 per annum without restriction. Bell T.C.J. accepted that taxpayer's evidence that he had left his law practice and that farming could reasonably be expected to provide the centre of work routine with the potential of providing the bulk of his income.