A taxpayer, after the granting of a search warrant, is only entitled to cross-examine the deponent Revenue Canada officer on his affidavits sworn in support of the application for the search warrants where there are allegations of deliberate falsehood or omission or reckless disregard for the truth. Such allegations must be made out, as to the facts, to the extent of a prima facie case.
Note
see also 88 DTC 6233 (S.C.O.)
Topics and taglines
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
336710
Extra import data
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"field_legacy_header": "<strong><em>Corr v. The Queen</em></strong>, 87 DTC 5330, [1987] 2 CTC 104 (Ont CA); see also 88 DTC 6233 (S.C.O.)",
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