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ARTICLE · 07 OCTOBER 2022

CRA Misses The Boat: Jackman v. The Queen

Goldman Sloan Nash & Haber LLP
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Bruce and Nancy Jackman (the "Jackmans") operated a successful marina in Port McNeill on Vancouver Island. They owned the marina through a corporation, C.A.B. Industrial Automotive...

CanadaTax
Brian Nichols
Brian Nichols
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Bruce and Nancy Jackman (the "Jackmans") operated a successful marina in Port McNeill on Vancouver Island. They owned the marina through a corporation, C.A.B. Industrial Automotive Supplies Ltd. (the "Corporation"). One of the primary industries in Port McNeill is tourism. Tourists include boaters, whale watchers, fishermen and kayakers. The marina services many of the needs of the tourists. It also provided services to local businesses.

The corporation acquired a 36 ft. pleasure craft (the "Pleasure Craft") which it used to market the marina to the owners and operators of smaller marinas in the region and also to their customers. The Jackmans socialized with and entertained clients and potential clients both on and off the Pleasure Craft. They also used the Pleasure Craft to travel to, attend and entertain in boat shows in British Columbia and Washington.

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