The repairing by the taxpayer of electronic appliances primarily at his home was found to be a separate business from his contract for BC Hydro of inspecting hydro electric poles and pole structures, given that there was essentially no connection between the two operations other than that they were both performed by him with his home as a base of operations. Accordingly, losses generated in prior years from the appliance repair business (which had minimal revenue) were not deductible from his income as an inspector for BC Hydro.
Topics and taglines
Tagline
electronic repair, and hydro pole inspection, businesses were separate
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
335808
Extra import data
{
"field_legacy_header": "<strong><em>Arbeau v. The Queen</em></strong>, 2010 DTC 1203 [at 3526], 2010 TCC 307 (Informal Procedure)",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}
"field_legacy_header": "<strong><em>Arbeau v. The Queen</em></strong>, 2010 DTC 1203 [at 3526], 2010 TCC 307 (Informal Procedure)",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}