delaSalle v. The Queen, 2012 DTC 1225 [at at 3626], 2012 TCC 278 (Informal Procedure) -- summary under Section 96

The taxpayer incorporated their business but continued to pay personally for expenses incurred in the business, and claimed a business loss on her income personally. Campbell J. did not accept that the business was carried out through a partnership between taxpayer and her sister. Apart from the pattern of incurring expenses personally, all the documentary evidence pointed to the business being carried on by the corporation. This evidence included the corporation's T2 forms, which reported the taxpayer's expenses as corporate expenses.