Robertson v. The Queen, 2009 DTC 679, 2009 TCC 183 -- summary under Personal Services Business

The individual taxpayer was the sole shareholder of the corporate taxpayer ("RREL") which, in turn, provided the engineering services of the taxpayer to a corporation ("SRAL") of which RREL owned 25% to 30% of the shares. In finding that the corporation did not carry on a personal services business, V.A. Miller, J. noted that SRAL only became involved in the proposal after Robertson had acquired the engineering contract, that Robertson only worked on contracts that he had generated, that RREL's share of profits of SRAL was determined by the amount of money that he brought into SRAL and that the contract between RREL and SRAL did not require the individual taxpayer to work any particular number of hours.