Marine Atlantic Inc. v. The King, 2023 TCC 95 -- summary under Subsection 89(1)

By services, 17 July, 2023

After finding that a CRA affidavit to which were attached 90 pages of documents could not be admitted because (contrary to Rule 89) the affidavit was tabled only after the evidence had been put in at trial and without advance notice to the taxpayer, D’Arcy J went on to find that the documents could not be admitted under ETA s. 335(5) (similar to ITA s. 244(9)).

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Crown's tendering of affidavit of documents at end of trial was contrary to Rule 89
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d7 import status
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