Mr. Berger was a sports reporter with a radio program for over 20 years when his employer let him go in 2011. He started a blog with the hope of creating enough traffic to attract sponsors to his site.
 This is not the case of a hockey fan believing he could be a sportswriter. This is the case of a professional sportswriter believing he could be a businessman.
Capability of venture to show a profit
... It leaves me to guess whether a steady readership in the few thousands is sufficient to attract sponsors to cover expenses of $30,000‑$40,000 a year.
 I conclude the lack of evidence on this aspect, while not helpful to Mr. Berger, is also not fatal. ... As I hope I have made clear to Mr. Berger, my view is limited to the short term start-up phase of his venture.
See Berger v. The Queen 2015 TCC 153 (C. Miller)