Pellerin v. Agence du revenu du Québec, 2017 QCCA 1339

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Summaries

Summary Under

proof that auditors got bonuses for assessing would not change the burden of proof

After stating (at para. 16) that s. 1014 of the Taxation Act (similar to ITA) “provides that the burden of proof rests on the taxpayer who...

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Summary Under

statement of onus embedded in s. 152(8)

After stating (at para. 16, TaxInterpretations transalation) that s. 1014 of the Taxation Act (similar to ITA) “provides that the burden of...

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