Shaughnessy v. The Queen, 2002 DTC 1272 (TCC) -- summary under Onus

By services, 28 November, 2015

After noting that the Minister had pleaded "boiler plate" assumptions, Bowman A.C.J. stated (at p. 1275):

"The entire system developed in our courts relating to assumptions and onus of proof is in jeopardy if the respondent does not set out the actual assumptions on which the assessment is based with complete candour, fairness and honesty."

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Topic
General Concepts - Onus
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
332903
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