By Cris Best ( September 30, 2022, 3:00 PM EDT) -- Despite the magnitude of the amount at issue and a complicated trading regime leading to intentional losses that the taxpayer applied to reduce taxable income, the dispute in Canada v. Paletta Estate [2022] FCJ No. 703 (Paletta) more simply came down to whether or not the source of the taxpayer’s losses was from a business even if there was a lack of intent to profit....