Tobias v. The Queen, 78 DTC 6028, [1978] CTC 113 (FCTD) -- summary under Onus

By dwpv, 28 November, 2015

The Minister in his Statement of Defence alleged additional facts in support of the assessment in addition to relying upon the assumptions he made in assessing the taxpayer. The onus of establishing those additional facts accordingly was on the Minister.

Topics and taglines
Topic
General Concepts - Onus
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
332858
Extra import data
{
"field_legacy_header": "<strong><em>Tobias v. The Queen</em></strong>, 78 DTC 6028, [1978] CTC 113 (FCTD)",
"field_override_history": false,
"field_sid": "",
"field_topic_category": ""
}