725685 Alberta ltd. v. Canada, 2009 DTC 6027, 2009 FCA 194 -- summary under Subparagraph 20(1)(p)(ii)

The Tax Court Judge did not make any palpable and overriding error when he found that the taxpayer, which was in the business of oilfield and pipeline inspection, and which made no loans in the years in question, and in the subsequent taxation year made only a small number of loans, did not have an ordinary business that included money lending.