Orlando v. The Minister of National Revenue, 62 DTC 1064, [1962] CTC 108, [1962] SCR 261 -- summary under Paragraph 111(5)(a)

With the exception of minimal revenues from the sale of hay, the only revenues derived by the taxpayer from her farm lands were sums which she received for the annual sale of topsoil to a company controlled by her husband. Abbott J. held (p. 1065) that the taxpayer's "dealings in topsoil had no relation to any farming operations she may have been carrying on" for purposes of s. 27(1)(e) of the pre-1972 Act.