Onus
Poulin v. The Queen, 2013 DTC 1102 [at at 545], 2013 TCC 104 -- attach -- Onus
SoftSim Technologies Inc. v. The Queen, 2012 DTC 1187 [at at 3473], 2012 TCC 181 -- attach -- Onus
Cardella c. Canada, 2001 DTC 5251, 2001 FCA 39 -- attach -- Onus
Palmerino v. Canada (National Revenue), 2013 FC 919 -- attach -- Onus
onus on CRA to prove communications were part of criminal investigation
Capital Vision Inc. v. MNR, 2003 DTC 5054 (FCTD) -- attach -- Onus
Transocean Offshore Ltd. v. Canada, 2005 DTC 5201, 2005 FCA 104 -- attach -- Onus
no onus to rebut a factual assmption re something not within the taxpayer's purview
Canada v. Anchor Pointe Energy Ltd., 2007 DTC 5379, 2007 FCA 188 -- attach -- Onus
assumptions can be changed at confirmation stage; mixed assumptions of fact and law struck
Roseland Farms Ltd. v. Canada, 2001 DTC 5392, 2001 FCA 167 -- attach -- Onus
Newmont Canada Corporation v. Canada, 2012 DTC 5138 [at at 7292], 2012 FCA 214 -- attach -- Onus
testimony sufficient to "demolish" assumptions
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