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For Hoge, the stakes are personal as much as financial

Canadian courts have recognized a number of objective factors that may play into this evaluation, including (i) the profits and losses of the taxpayer in recent years, (ii) the taxpayers level of training concerning the activity, (iii) the taxpayers intended course of action concerning the activity, and (iv) the capability of the taxpayers venture to show a profit

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This versatile tutor can summon up anything you need, from a Badgermole Cub for extra ramp, to a Reclamation Sage to handle a tricky permanent, to Craterhoof Behemoth when it's time to win the game