From Philip Friedlan and Adam Friedlan, “When Does the Operation of a Rental Property Become a Business?” Tax for the Owner-Manager 16:2 (April 2016):
[McInnes v R, 2014 TCC 247], which was decided under the informal procedure rules and has no precedential value, does not break new ground. Nevertheless, it provides a good review of the law on the issue and serves as a helpful reminder of the factors that influence when income from a rental property ceases to be regarded as rent and is instead viewed as income from services.
