| CMV01039900 | Section 2(13) - Adventure in the Nature of Trade - General - Determination to be based on total impression of all facts and circumstances |
| CMV01039800 | Section 2(13) - Adventure in the Nature of Trade - General - Tests to determine nature of transaction |
| CMV01039700 | Section 2(13) - Adventure in the Nature of Trade - General - Question of law or fact or a mixed question of law and fact |
| CMV01039600 | Section 2(13) - Adventure in the Nature of Trade - General - Adventure in the nature of trade vis-a-vis transaction representing investment |
| CMV01039500 | Section 2(13) - Adventure in the Nature of Trade - General - Adventure in the nature of trade vis-a-vis accretion to capital |
| CMV01039400 | Section 2(13) - Adventure in the Nature of Trade - General - Isolated transactions allied to trade and business |
| CMV01039300 | Section 2(13) - Adventure in the Nature of Trade - General - Adventure in the nature of trade What is? |
| CMV01039200 | Section 2(13) - Business - Processing - Held not to be processing |
| CMV01039100 | Section 2(13) - Business - Processing - Instances of processing |
| CMV01039000 | Section 2(13) - Business - Processing - Distinction between manufacture and processing |