Two months after their marriage, the taxpayer received (on January 8, 1993) from her husband (“CC”) the transfer of a property valued in excess of his subsequently assessed tax liabilities for various taxation years including his 1988 year. CRA alleged that it received a timely waiver by CC for his 1988 year.
Owen J stated (at para. 108):
A statute-barred issue in respect of which the Minister asserts that a reassessment is not null and void places a burden of proof on the Minister while a correctness issue places a burden of proof on the taxpayer.
He then found that the Minister had not met this burden with evidence of a CRA employee that an unstamped signed waiver was included in the taxpayer’s physical file along with a time-stamped letter on behalf of the taxpayer that was not established to have been attached in front of the waiver.