Happy Valley Farms Ltd. v. The Queen, 86 DTC 6421, [1986] 2 CTC 259 (FCTD) -- summary under Business

By services, 28 November, 2015

In determining "when a transaction, which is not itself a trade or business, can be held to be 'an adventure or concern in the nature of trade' ... the question to be answered, ... was the asset acquired by the taxpayer as an investment or was it not."

Topics and taglines
Topic
Income Tax Act - s. 248(1) - Business
Words and phrases
adventure in the nature of trade
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
337109
Extra import data
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"field_legacy_header": "<strong><em><a name=\"HappyValleyFarmsLtd\"></a>Happy Valley Farms Ltd. v. The Queen</em></strong>, 86 DTC 6421, [1986] 2 CTC 259 (FCTD)",
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