Canada Case Law

Stackhouse v. The King

Court

Tax Court of Canada

The Tax Court held that the appellant’s medical practice, not her farm, was her chief source of income in 2014 and 2015, so farm losses were limited under subsection 31(1).

• Subsection 31(1) income tax act
• Chief source of income
• Subordinate source of income
• Restriction of farming losses
• Assumptions of fact in pleadings
• Tax-law

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