In Stackhouse v R, 2023 TCC 156, Owen J carefully considered comments in Brown v Canada, 2022 FCA 200, and found that they improperly intepreted the test used in Canada v Paletta, 2022 FCA 86, for determining whether a source of income existed.
P Friedland and A Friedlan “The Stackhouse Case: Interpreting Stewart in View of Paletta and Brown” Tax for the Owner-Manager 24:2 (April 2024)
