Mathew v. The Queen, 2001 DTC 742 (TCC) -- summary under Evidence

A report of an accountant was inadmissible given that it was based on his own findings of fact rather than being based on stated facts or hypotheses to be proven by evidence. Furthermore, his conclusion that "a profit-oriented business person acting reasonably would not enter into the transactions, as described herein, in the absence of or excluding income tax considerations" violated the principle that "neither experts nor ordinary witnesses may give their opinions upon matters of legal or moral obligation, or general human nature, or the manner in which other persons would probably act or be influenced".