Onus
Interprovincial Co-operative Ltd. v. The Queen, 87 DTC 5115, [1987] 1 CTC 222 (FCTD) -- attach -- Onus
Smith, Kline & French Laboratories Ltd. v. A.G. (Can.), 89 DTC 5205, [1989] 2 CTC 63 (FCTD) -- attach -- Onus
Pawlak v. The Queen, 2012 TCC 355 (Informal Procedure) -- attach -- Onus
Health Quest Inc v. The Queen, 2014 TCC 211 (Informal Procedure) -- attach -- Onus
mixed assumptions of fact and law
Galachiuk v. The Queen, 2014 DTC 1153 [at at 3494], 2014 TCC 188 -- attach -- Onus
prima facie proof of due diligence shifts the onus to the Minister
Basi v. The Queen, 2012 DTC 1282 [at at 3836], 2012 TCC 345 -- attach -- Onus
Mignardi v. The Queen, [2013] GSTC 39, 2013 TCC 67 (Informal Procedure) -- attach -- Onus
onus on Minister where taxpayer had no financial involvement
Drouin v. The Queen, 2014 DTC 1016 [at at 2564], 2013 TCC 139 -- attach -- Onus
late disclosure of assumptions does not reverse onus
Dr. Mike Orth Inc. v. The Queen, 2013 DTC 1110 [at at 588], 2013 TCC 123 (Informal Procedure) -- attach -- Onus
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