Dubienski, T.C.C.J. (orally):—You have to understand, doctor, that the law does not refer to condominiums or any other business; it refers to any business that does not show a reasonable expectation of profit, the losses in that business cannot be

Bell, T.C.C.J. (orally):—There are two issues in this appeal.

Margeson, T.C.C.J. (orally):—In the 1990 taxation year the Minister reassessed the appellant by including in income for that year the amount of $33,200 on the basis that it was received by the appellant in that year pursuant to a

Garon, T.C.C.J. (orally):—This is an appeal from an assessment dated July 5, 1990, made by the Minister of National Revenue in respect of the 1989 taxation year. This is a case where the appellant has elected to have the informal procedure

Dussault, T.C.C.J.:—This appeal was heard pursuant to the informal procedure. It is an appeal from a reassessment for the appellant's 1990 taxation year. By that assessment, the Minister of National Revenue (the "Minister") disallowed the deduction of $6,851.70

Couture, C.T.C.C.J.:—This is an appeal from an assessment for the 1988 taxation year. The facts underlying the assessment are relatively simple.

Lamarre Proulx, T.C.C.J.:—The appellant appeals from the assessment of the respondent, the Minister of National Revenue (the" Minister”), for the 1989 taxation year.

Mahoney, J.A.:— This file has been referred to me for directions. The reasons for this order will read like a primer. That is because of the elementary cause of the problem: the failure of the learned trial judge to observe the requirements

Hugessen, Linden, Robertson, JJ.A.:—