Précis: The taxpayer claimed business losses in 2013 and 2014 from a string quartet business and an abstract photography business. Prior to 2006 he had been employed as a violinist with the Toronto Symphony Orchestra. For the next 12 years he pursued string quartet activities and abstract photography. At trial he called no evidence of the string quartet activities and his counsel conceded that there was no business activity undertaken concerning the string quartet work. The Tax Court Judge found that the activity in connection with abstract photography did not meet the threshold of commercial activity necessary to sustain business losses. Thus the appeal was dismissed. There was no order as to costs since this was an informal procedure appeal.
Hurwitz v. R. – TCC: Violinist not entitled to business losses from photography activitiesREAD MORE »