I means, you do not need to make your corporation a "day trader" to qualify your income is income nature, because it is, except for the capital gain. The problem here is I could be see there is any benefit for your capital gain being income nature, according to "mitten".

However, if you want your captial gain still remains as capital nature, you should not be "day trader". While, day-trader tests may still be applied to corporation, taxpayer shoud have plenty room to play with. I believe for capital gain remains capital nature is much easier to make it income nature - "day trader".

Now the focus of the questions is how correct is the "mitten"'s informaiton. "mitten", do you have any links? Many thanks.