Morris v. Canada, 2003 DTC 5236, 2003 FCA 116 (FCA) -- summary under Business Source/Reasonable Expectation of Profit

By services, 28 November, 2015

The manner in which a full-time employee of BC Rail conducted a fishing guide activity from which he reported revenues under 5% of expenses was not necessarily incompatible with an intention to pursue profit. The decision of the Tax Court Judge was set aside and the matter remitted for decision by a different judge.

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
337725
Extra import data
{
"field_legacy_header": "<strong><em>Morris v. The Queen</em></strong>, 2003 DTC 5236, 2003 FCA 116 (FCA)",
"field_override_history": false,
"field_sid": "",
"field_topic_category": ""
}