Bilous v. The Queen, 2011 DTC 1126 [at at 710], 2011 TCC 154 -- summary under Income-Producing Purpose

The individual taxpayer was the principal shareholder of the corporate taxpayer, a canola farm supplier with annual sales in the tens of millions. Sheridan J. found that the taxpayers' expenses in establishing and operating a snowmobile museum were deductible as business expenses and capital cost allowances, because the costs were incurred to promote the canola business. In reaching that conclusion, she noted that the individual taxpayer often used the topic of snowmobiles as a "conversational in" to build a rapport with potential customers (who, being canola farmers, were often snowmobilers themselves), and that the costs in operating the museum were small compared to the taxpayers' revenue. Moreover, given that the costs had a clear connection to earning business income, the Court could not second-guess the taxpayers' business judgment.