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Determining whether the profit or loss from a disposition of property should be on account of capital or income has been subject to extensive litigation in Canadian tax courts, and to answer this question, courts have considered a variety of factors, including: Transaction frequency for instance, a higher frequency of purchases and sales of trading cards may point to a business

Though the game had been aimed at college students, it had found an audience among kids in middle and high school, too

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It can either draw you a card and provide an opponent with a 4/4 (which the Datasmith blocks handily due to protection), or it can draw an opponent a card and make you a 4/4