Onus
Graham v. The Queen, 92 DTC 1012, [1991] 2 CTC 2712 (TCC) -- attach -- Onus
Gross v. MNR, 89 DTC 660, [1990] 1 CTC 2005 (TCC) -- attach -- Onus
Anderson Logging Co. v. The Queen, 52 DTC 1209, [1917-27] CTC 198 (SCC), aff'd 52 DTC 1215 (PC) -- attach -- Onus
Weisz Rocchi & Scholes v. The Queen, [2001] 2 CTC 2520, 2001 DTC 3705 (TCC) -- attach -- Onus
Swirsky v. Canada, 2014 DTC 5037 [at at 6723], 2014 FCA 36, aff'g 2013 TCC 73, 2013 DTC 1078 [at 431] -- attach -- Onus
applying GAAR at confirmation stage doesn't shift onus