Staltari v. The Queen, 2015 DTC 1130 [at at 818], 2015 TCC 123 -- summary under Evidence

By services, 28 November, 2015

Before accepting largely uncorroborated evidence of the taxpayer respecting his reasons for acquiring a property, Owen J stated (at para. 76):

In Hickman Motors Ltd. v. Canada, [1997] 2 S.C.R. 336, Justice L'Heureux-Dubé made the following comments at paragraphs 87 and 88, which were adopted by the Federal Court of Appeal in House v. The Queen, 2011 FCA 234 at paragraph 56:

. . . Furthermore, where the ITA [Income Tax Act] does not require supporting documentation, credible oral evidence from a taxpayer is sufficient notwithstanding the absence of records: . . . .

Topics and taglines
Topic
General Concepts - Evidence
Tagline
uncorroborated testimony
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
332686
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