Is there any case law supporting the argument that a taxpayer does not intend to carry on a business because it does not have the means or ability to market the product?

Canada (Federal), Canada

The following excerpt is from Sunshine Uniform Supply (1983) Ltd. v. Canada, 2000 CanLII 14943 (FC):

A somewhat similar point was made in Moloney v. The Queen, supra, at page 6571, where Hugessen J.A. upheld the trial judge"s conclusion that the taxpayer did not intend to carry on a business because it lacked the means or ability to market the product that was allegedly the object of the business.

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