Shaver v. The Queen, 2003 DTC 2112, 2004 TCC 10 -- summary under Income-Producing Purpose

Expenses incurred by the taxpayer in taking seven people including him, his wife, and some Amway distributors (only two of whom were sponsored by him) to Las Vegas were not deductible given the silence in the evidence as to the role the guests played in enabling the taxpayer to earn income from his business, and given the substantial element of social entertainment in the trip.