VIH Logging Ltd v. The Queen, 2004 DTC 2090, 2003 TCC 732, aff'd 2005 DTC 5095, 2005 FCA 36 -- summary under Evidence

Woods J. indicated that the date an assessment was sent by courier could be established without someone at CCRA recalling the details of the courier delivery but, instead, could be established on the basis of evidence respecting the general mailing and courier procedures of CCRA and a waybill that, in accordance with those procedures, indicated the date of pick-up of the assessment.