Morley v. The Queen, 2004 DTC 2604, 2004 TCC 280, briefly aff'd 2006 DTC 6351, 2006 FCA 171 -- summary under Evidence

By services, 28 November, 2015

Archambault J. inferred that the evidence of an individual who could have been called by the taxpayer and was not would have been adverse to the position of the taxpayer.

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