Létourneau
J.A.:
We
are
all
of
the
view
that
this
application
for
judicial
review
should
be
dismissed.
We
cannot
say
that
the
learned
Tax
Court
Judge
made
findings
of
fact
that
were
not
supported
or
capable
of
being
supported
by
the
evidence
in
coming
to
the
conclusion
that
the
Applicant
had
no
reasonable
expectation
of
profit
with
his
wholesaling
and
retailing
activities,
that
he
was
deducting
personal
expenses
and
that
he
was
attempting
to
gain
a
tax
refund
by
taking
such
deductions.
In
our
view,
the
Tax
Court
Judge
made
no
error
of
law
in
his
application
of
the
legal
principles
to
the
facts
of
this
case.
Application
dismissed.
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