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This legal document details the case of Sennaike v. The King, 2025 TCC 122, a Canadian tax court decision concerning an appellant's claim of business losses from his participation in Amway for the 2019 and 2020 tax years. The court evaluated whether his Amway activities constituted a "source of income," employing a two-stage test to determine if the endeavor was pursued for profit or was primar...