Onus
Khan v. The Queen, 2009 DTC 804, 2009 TCC 248 (Informal Procedure) -- attach -- Onus
Hillsdale Shopping Centre Ltd. v. The Queen, 81 DTC 5261, [1981] CTC 322 (FCA) -- attach -- Onus
Vine Estate v. Canada, 2015 DTC 5063 [at at 5880], 2015 FCA 125 -- attach -- Onus
onus does not shift to taxpayer to disprove neglect, carelessness, or wilful default
Szymczyk v. The Queen, 2014 TCC 380 (Informal Procedure) -- attach -- Onus
Minister's "partly arbitrary" assumptions did not remove onus from taxpayer
0742443 B.C. Ltd. v. The Queen, 2014 DTC 1208 [at at 3811], 2014 TCC 301, aff'd 2015 DTC 5115 [at 6304], 2015 FCA 231 -- attach -- Onus
Minister's pleading of assumptions of law does not relieve taxpayer from entering a case
Bekesinski v. The Queen, 2014 DTC 3604 [at at 1169], 2014 TCC 245 -- attach -- Onus
unspecific pleadings were more readily demolished, improbable allegations treated with greater care
Bell v. The Queen, 97 DTC 484, [1996] 2 CTC 2191 (TCC) -- attach -- Onus
Brad-Lea Meadows Ltd. v. MNR, 90 DTC 1269, [1990] 1 CTC 2306 (TCC) -- attach -- Onus
Bowens v. The Queen, 94 DTC 1853, [1994] 2 CTC 2404 (TCC), aff'd 96 DTC 6128 (FCA) -- attach -- Onus
Pages
