McDonald
J.A.:
—
This
application
has
been
heard
at
the
same
time
as
the
application
in
court
file
A426/95.
A
copy
of
these
reasons
will
be
filed
in
court
file
A426/95
and
will
constitute
the
reasons
for
judgment
in
that
file.
With
respect
to
the
evidentiary
ground
urged
upon
us
we
are
satisfied
that
the
learned
Tax
Court
Judge
did
not
err
in
applying
the
best
evidence
rule.
On
the
second
issue
we
are
of
the
view
that
there
was
sufficient
evidence
upon
which
the
Judge
could
conclude
that
the
rental
income
of
$13,700
was
a
reasonable
projection
of
potential
income.
The
third
ground
of
attack
was
whether
the
applicant
had
a
reasonable
expectation
of
profit
from
this
enterprise.
Although
the
Tax
Court
Judge
did
not
have
the
benefit
of
the
decision
of
this
Court
in
Tonn
v.
R.,
[1996]
1
C.T.C.
205,
96
D.T.C.
6001
(F.C.A.),
pronounced
on
Dec
11,
1995,
we
are
all
of
the
view
that
his
conclusion
that
the
applicants
did
not
have
a
reasonable
expectation
of
profit
is
consistent
with
the
principles
laid
down
in
that
case.
The
applications
will
therefore
be
dismissed.
No
costs.
Application
dismissed.
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