Wachal v. The Queen, 2020 TCC 78 (Informal Procedure)
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|Locations of other summaries||Wordcount|
|Tax Topics - Income Tax Act - Section 122.6 - Eligible Individual - Paragraph (b) - Subparagraph (b)(i)||failure of Minister to plead the factors referenced in Reg. 6302 meant that the taxpayer could establish eligibility||250|
|Tax Topics - General Concepts - Onus||non-granular pleading of the Minister failed to shift the onus to the taxpayer||163|