Hafizy v. The Queen, 2012 DTC 1093 [at at 2943], 2012 TCC 56, aff'd 2014 FCA 109 -- summary under Evidence

Sheridan J. found that the taxpayers were unable to demolish the Minister's assumptions about their business revenue and expenses because their business records were inadequate and a substantial part of their business operated through cash transactions. She stated (at para 9) that "I would not go so far as to say that Mr. Hafizy and Ms. Honari were not credible but their testimony was not strong enough to make their case without supporting documentation." The Minister's assessment represented an attempt in good faith to determine the taxpayers' actual profit.