Bell v. Canada, 2002 DTC 6780, 2002 FCA 7 -- summary under Evidence

By services, 28 November, 2015

Judicial findings of fact in Grant v. The Queen, 2000 DTC 1985 (TCC) that two individuals were the dominant persons with respect to real estate projects and therefore determined the character (as being on income account) of all the interests held by co-owners, were not admissible as evidence in this case.

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