Berger – Tax Court of Canada finds that an unsuccessful-to-date blog following the Maple Leafs was a business

A laid-off sports announcer who started a sports blog following the Maple Leafs was able to deduct his losses for the first 18 months (the period under review) notwithstanding his modest revenues and the personal element (qua sports fan and blogger). C. Miller J stated that the taxpayer’s course of conduct was "not so devoid of commercial reasoning to conclude the venture was personal and nothing more."

Neal Armstrong. Summary of Berger v. The Queen, 2015 TCC 153 under s. 3(a) – business source/reasonable expectation of profit.