Canada v. Preston, 2023 FCA 178 -- attach -- Onus assumptions of mixed fact and law were not prejudicial to the taxpayer – and an FMV assumption instead is factual Read more about Canada v. Preston, 2023 FCA 178 -- attach -- Onus
8 June 2004 Internal T.I. 2004-0067401I7 F - Dépenses d'une entreprise illégale -- attach -- Onus onus on taxpayer, who did not keep records, to displace the net worth assessment results, with documentation or other “acceptable evidence” Read more about 8 June 2004 Internal T.I. 2004-0067401I7 F - Dépenses d'une entreprise illégale -- attach -- Onus
Jefferson v. Canada, 2022 FCA 81 -- attach -- Onus a taxpayer had not “demolished” the Minister’s assumption where it is demonstrated to be somewhat incorrect Read more about Jefferson v. Canada, 2022 FCA 81 -- attach -- Onus
Kufsky v. Canada, 2022 FCA 66 -- attach -- Onus prima facie case requires a balance of probabilities Read more about Kufsky v. Canada, 2022 FCA 66 -- attach -- Onus
Hong Kong Style Café Ltd. v. The Queen, 2022 TCC 9 -- attach -- Onus a CRA program to detect “zapped” sales did not alter the taxpayers’ burden to displace the Minister’s assumptions Read more about Hong Kong Style Café Ltd. v. The Queen, 2022 TCC 9 -- attach -- Onus
Gervais Auto Inc. v. Agence du revenu du Québec, 2021 QCCA 459 -- attach -- Onus Court of Appeal free to re-weigh the evidence once the failure of the trial judge to apply onus correctly was established Read more about Gervais Auto Inc. v. Agence du revenu du Québec, 2021 QCCA 459 -- attach -- Onus
Pollock v. The Queen, 94 DTC 6050, [1994] 1 CTC 3 (FCA) -- attach -- Onus demolition of assumptions by taxpayer leaves Minister with the ordinary civil-suit persuasive burden Read more about Pollock v. The Queen, 94 DTC 6050, [1994] 1 CTC 3 (FCA) -- attach -- Onus
Damis Properties Inc. v. The Queen, 2021 TCC 24 -- attach -- Onus unfair to place the onus on taxpayer re facts which taxpayer could not reasonably be expected to know Read more about Damis Properties Inc. v. The Queen, 2021 TCC 24 -- attach -- Onus
Agence du revenu du Québec v. Unidisc Musique Inc., 2021 QCCA 393 -- attach -- Onus failure to lead evidence as to allocation meant that the taxpayer was stuck with the ARQ allocation Read more about Agence du revenu du Québec v. Unidisc Musique Inc., 2021 QCCA 393 -- attach -- Onus
Van der Steen v. Canada, 2020 FCA 168 -- attach -- Onus taxpayer failed to meet onus of establishing donative intent Read more about Van der Steen v. Canada, 2020 FCA 168 -- attach -- Onus