Tri-O-cycles Concept Inc. v. The Queen, 2013 DTC 1084 [at at 467], 2009 TCC 632 -- summary under Section 67

After finding that the taxpayer had been carrying on a business of developing pedal and steering systems for adult tricycles, Paris J found that there was no evidence to suggest that $50/hour was unreasonable for the taxpayer to pay its sole director, shareholder and employee, who had a background in business and industrial design, to develop prototypes and perform various development- and patent-related tasks.