The taxpayers were specified members of a partnership. First, with respect to subparagraph (b)(i) of the definition, they were not "actively engaged" given the absence of a role in the partnership's decisions. Furthermore, even if they were active partners, they did not satisfy the "regular, continuous and substantial" test given that their only activity was to complete a questionnaire.
Topics and taglines
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
337407
Extra import data
{
"field_legacy_header": "<strong><em>Brillon v. The Queen</em></strong>, 2008 DTC 3445, 2006 TCC 76",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}
"field_legacy_header": "<strong><em>Brillon v. The Queen</em></strong>, 2008 DTC 3445, 2006 TCC 76",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}