Agence du revenu du Québec v. Stamatopoulos, 2018 QCCA 474 -- attach -- Onus
onus shifted to ARQ once the taxpayer had demonstrated that he had business deaings with issuer of mooted invoice
Onus
Custodio v. The Queen, 2018 TCC 47 -- attach -- Onus
onus of Crown to demonstrate compliance with s. 227.1(2)(a) irrespective of taxpayer's pleadings
Pellerin v. Agence du revenu du Québec, 2017 QCCA 1339 -- attach -- Onus
proof that auditors got bonuses for assessing would not change the burden of proof
Sarmadi v. Canada, 2017 FCA 131 -- attach -- Onus
required to prove on balance that relevant facts assumed by CRA (where not peculiarly in its knowledge) were incorrect
Gerbro Holdings Company v. Canada, 2016 TCC 173, briefly aff'd 2018 FCA 197 -- attach -- Onus
no taxpayer burden to displace assumptions of mixed fact and law
Festeryga, "The Onus Issue", CA Magazine, July 1992, p. 34. -- attach -- Onus
Quality Chekd Dairy Products Association v. MNR, 67 DTC 5303, [1967] CTC 452 (Ex Ct) -- attach -- Onus
Simpson v. The Queen, 79 DTC 5336 (FCTD) -- attach -- Onus
Kit-Win Holdings (1973) Ltd. v. The Queen, 81 DTC 5030, [1981] CTC 43 (FCTD) -- attach -- Onus
Tobias v. The Queen, 78 DTC 6028, [1978] CTC 113 (FCTD) -- attach -- Onus
Pages
