On the taxpayer’s 2019 tax return, he reported gross revenue of $3,150 and expenses of $6,404, resulting in a net business loss of $3,254. On his 2020 return, he reported gross revenue of $5,556 and a net business loss of $12,684. The CRA reassessed the taxpayer’s 2019 and 2020 tax returns on the basis that his Amway activities were not a source of income.