In what circumstances will a Minister of Justice consider a hobby as a business when determining whether a hobbyist or an amateur should be considered a tax-payer business?

Linden, J.A. went on to discuss a number of cases involving hobbies or where the activity was driven by the element of personal enjoyment. When an appellant has demonstrated a long-standing pursuit of a goal, there is a tendency for the Minister to regard the dedication as being akin to that of a hobbyist. However, that must be examined carefully in the context of the particular circumstances. As I noted in Gordon Dick v. Her Majesty the Queen, unreported, 95-3189(IT)I : "One would expect a fledgling entrepreneur to have some knowledge of a product, process or service that is about to be launched as a commercial venture. The nub of it, in my view, is to look at the extent to which the purported business is intertwined with the leisure or recreational pursuits of the taxpayer having regard to the passion and devotion attributable to a hobbyist or, in the true sense of the word, an amateur, as opposed to an activity that is undertaken outside the constraints of full-time employment in which a taxpayer can utilize previously acquired skills, tools, equipment or knowledge of a process."