McClelland v. Canada, 2004 DTC 6019, 2003 FCA 483 -- summary under Business Source/Reasonable Expectation of Profit

By services, 28 November, 2015

The taxpayer was not entitled to deduct losses from an alleged business as an artist given the finding of the trial judge (supported by the evidence) that his endeavours had a personal element and were not carried out in a commercial manner.

Topics and taglines
Topic
Income Tax Act - s. 3(a) - Business Source/Reasonable Expectation of Profit
Tagline
artist
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
337730
Extra import data
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"field_legacy_header": "<strong><em>McClelland v. The Queen</em></strong>, 2004 DTC 6019, 2003 FCA 483 <strong>[artist]</strong>",
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