Canada v. Loewen, 2004 DTC 6321, 2004 FCA 146 -- attach -- Onus
general review of the jurisprudence on onus and assumptions prior to the enactment of s. 152(9).
Onus
House v. Canada, 2011 DTC 5142 [at at 6131], 2011 FCA 234 -- attach -- Onus
overall burden on the taxpayer
Canada v. Anchor Pointe Energy Ltd., 2003 DTC 5512, 2003 FCA 294 -- attach -- Onus
Hawa v. The Queen, 2007 DTC 28, 2006 TCC 612 (Informal Procedure) -- attach -- Onus
Orly Automobiles Inc. v. Canada, 2005 FCA 425 -- attach -- Onus
late disclosure of assumptions
Molson Brewery BC Ltd. v. Canada, [2002] FCJ No. 87 (FCTD) -- attach -- Onus
Arnold v. The Queen, 2005 DTC 1699, 2005 TCC 725 (Informal Procedure) -- attach -- Onus
Morley v. The Queen, 2004 DTC 2604, 2004 TCC 280, briefly aff'd 2006 DTC 6351, 2006 FCA 171 -- attach -- Onus
Shaughnessy v. The Queen, 2002 DTC 1272 (TCC) -- attach -- Onus
Borys v. The Queen, 2005 DTC 1069, 2005 TCC 397 -- attach -- Onus
Pages
