Angus v. The King, 2025 TCC 121 (Informal Procedure) -- summary under Evidence

By services, 9 September, 2025

Spiro, J. found that an email message sent by the taxpayer to his agent for forwarding to Crown counsel, which contained damaging admissions, was hearsay, as it was a statement made outside of court that was introduced in court for the truth of its content and without the ability of the other party to contemporaneously cross-examine the declarant. However, Spiro, J. admitted the document on the basis of the party admission exception.

Topics and taglines
Tagline
hearsay email of the taxpayer containing damaging admissions was admitted under the party admission exception
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
1036230
Extra import data
{
"field_legacy_header": "",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}
Workflow properties
Workflow state