1338664 Ontario Limited v. The Queen, 2008 DTC 4126, 2008 TCC 350 -- summary under Shares

After noting that the question whether gains realized by the taxpayer (which was a family-owned corporation) on disposing of securities was on capital or income account depended on whether the gains resulted "from the application of a business-like strategy" (para. 25), Wood J. directed the Minister to reassess on the basis that half of the gains were realized on income account (which corresponded roughly to the number of disposed-of-securities that had been held for less that one week).