Canada Drives isn't in the business of lending any money itself. (canadianbusiness.com)
If you are in the business of lending money, what you want to know about a potential borrower boils down to a simple question: will this person pay me back? (badmoneyadvice.com)
On page 786 it mentions that there are three safe harbors under which organizations will be considered not to have a significant trade or business of lending money. (uscaonline.com)