Given that the Crown had not made any assumptions of fact as to what portion of the reimbursement amounts made by the taxpayer were on account of capital, and had not lead any evidence on such allocation, the Crown had failed to satisfy the onus of proof on it and the deduction of the amounts under paragraph 8(1)(f) could not be denied on this basis.
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d7 import status
Drupal 7 entity type
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Drupal 7 entity ID
332915
Extra import data
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