The Queen v. Farmparts Distributing Ltd., 80 DTC 6157, [1980] CTC 205 (FCA) -- attach -- Onus
failure of Minister to allocate
Onus
CPL Holdings Ltd. v. The Queen, 95 DTC 5253, [1995] 1 CTC 447 (FCTD) -- attach -- Onus
W. Hanley & Co. Ltd. v. The Queen, 90 DTC 6354, [1990] 2 CTC 71 (FCTD) -- attach -- Onus
First Fund Genesis Corp. v. The Queen, 90 DTC 6337, [1990] 2 CTC 24 (FCTD) -- attach -- Onus
R. v. Coffen, 97 DTC 5552, [1998] 3 CTC 285 (Ont. Ct. J. (G.D.)) -- attach -- Onus
C W Agencies Inc v. The Queen, 2000 DTC 2372 (TCC), aff'd 2002 DTC 6740, 2001 FCA 393 -- attach -- Onus
Hickman Motors Ltd. v. Canada, 97 DTC 5363, [1997] 2 S.C.R. 336, [1998] 1 CTC 213 -- attach -- Onus
taxpayer demolished Minister's assumptions with uncontradicted testimony
Bosa Bros. Construction Ltd. v. The Queen, 96 DTC 6193 (FCTD) -- attach -- Onus
Québec (Communauté urbaine) v. Corp. Notre-Dame de Bon-Secours, 95 DTC 5017, [1994] 3 SCR 3, [1995] 1 CTC 241 -- attach -- Onus
Canderel Ltd. v. Canada, 98 DTC 6100, [1998] 1 S.C.R. 147, [1998] 2 C.T.C. 35 -- attach -- Onus
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