Landriault v. The Queen, 2009 DTC 1334, 2009 DTC 1243, 2009 TCC 378 (Informal Procedure) -- summary under Business Source/Reasonable Expectation of Profit

The taxpayers rented out the upper floor of a residential property to their disabled son at a minimal rent which helped to defray operating costs, which would have been too low to permit the generation of a profit. In finding that the resulting rental losses were non-deductible, Favreau, J. stated (at para. 14) that "the rental activities were not carried out on a commercial basis and hence cannot be a source of income for the purposes of the Act".