Jean Gerard Monette v. Minister of National Revenue, [1988] 2 CTC 2089, 88 DTC 1467 -- text
Rip, T.C.J. [Translation]:—The appellant Jean-Gérard Monette is appealing from income tax assessments for the 1979 and 1980 taxation years in which the respondent Minister of National Revenue limited the losses for each year from a farming business to $5,000