Gratomic Inc V.GRAT

Info--Part 2

[SeedsofDoubt]

The government does allow for some leeway of the reasonable expectation of profits test, and that is in the initial start-up phase of a business/property. The CRA will usually be more permissive of business/property losses in the first years of a new venture.  There is no uniform amount of time attributed to this start-up phase; it’s a case-by-case basis based on the facts of each case. 

[Budaman]

Dude, this is probably one of the worst attempts at trolling I have seen in years.   They are trying to allude to the possibility of the CRA shutting down the business because they are not in profit yet.  Then they include snippets from the website which completely disprove this theory.  The key phrase is "reasonable expectation of profits" .  GRAT has the