Crystal Beach Park Limited v. The Queen, 2006 DTC 2845, 2006 TCC 183 -- summary under Onus

By services, 28 November, 2015

The evidence of the field auditor indicated that an assumption pleaded by the Minister had not in fact been in his mind at the time of assessing. Given that the Minister did not make this assumption, the taxpayer was relieved of the burden of "demolishing" this assumption.

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