The Minister, who sought to reassess the taxpayer beyond the normal reassessment period in respect of alleged unreported income from businesses, was unable to establish that bank deposits were revenues of a business or that costs of earning any revenues of the business did not exceed such revenues. Accordingly, the Minister failed to discharge the onus placed on him.
Topics and taglines
Tagline
burden on CRA
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
334522
Extra import data
{
"field_legacy_header": "<a id=\"Jencik\"></a><strong><em>Jencik v. The Queen</em></strong>, 2004 TCC 295 <strong>[burden on CRA]</strong>",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}
"field_legacy_header": "<a id=\"Jencik\"></a><strong><em>Jencik v. The Queen</em></strong>, 2004 TCC 295 <strong>[burden on CRA]</strong>",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}