Partridge v. Canada, 2003 DTC 5175, 2003 FCA 91 (FCA) -- summary under Business Source/Reasonable Expectation of Profit

By services, 28 November, 2015

The Tax Court Judge did not commit a reviewable error when he found that the taxpayer's activities lacked commercial flavour and that the taxpayer was not engaged in farming activities to make a profit, but primarily to provide food for his table. As such, his activities did not amount to a business.

Topics and taglines
Topic
Income Tax Act - s. 3(a) - Business Source/Reasonable Expectation of Profit
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
337724
Extra import data
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