Chamberlain v. The Queen, 2002 DTC 2050, 2003 TCC 307 (Informal Procedure) -- summary under Income-Producing Purpose

The taxpayer's estranged wife obtained a court order to have the taxpayer jailed and, without authorization, took control of the taxpayer's business and arranged for all collections of accounts receivable to go into the account of her lawyer. Because she was continuing to operate the business after taking control (for example, she made payroll and source deduction payments) the money which she collected (and the taxpayer never received) reduced the taxpayer's profit from that business.