The Appellant, a medical doctor, claimed farming losses from her organic beef farm for the 2014 and 2015 taxation years.
The Minister reassessed to restrict the losses under subsection 31(1) of the Income Tax Act.
The Tax Court of Canada found that the Appellant's chief source of income was her medical practice and that farming was a subordinate source of income.
The appeal was dismissed, and the farming losses were restricted to $17,500 per year.
