Ward v. The Queen, 88 DTC 6212, [1988] 1 CTC 336 (FCTD) -- summary under Business

By services, 28 November, 2015

"The term 'business' by definition includes an adventure in the nature of trade but it is not synonymous with carrying on a business. This latter concept requires more than the isolated type of transaction referred to as 'an adventure in the nature of trade'."

Topics and taglines
Topic
Income Tax Act - s. 248(1) - Business
Tagline
adventure is not the carrying on of a business
Words and phrases
business
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
337111
Extra import data
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