Woods J found that the taxpayer's criminal conviction for tax evasion was not merely prima facie proof that the taxpayer under-reported his income, but dispositive proof (Toronto v. CUPE, 2003 SCC 63). If there were merely a rebuttable presumption, then the Tax Court would be in the awkward position of second-guessing a superior court (para. 39).
Topics and taglines
Tagline
conviction is dispositive of tax appeal
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
332675
Extra import data
{
"field_legacy_header": "<strong><em>Lee v. The Queen</em></strong>, 2013 DTC 1227 [at 1248], 2013 TCC 289 <strong>[conviction is dispositive of tax appeal]</strong>",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}
"field_legacy_header": "<strong><em>Lee v. The Queen</em></strong>, 2013 DTC 1227 [at 1248], 2013 TCC 289 <strong>[conviction is dispositive of tax appeal]</strong>",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}