George Weston Limited v. The Queen, 2015 TCC 42 -- summary under Evidence

In rejecting the Crown's submission that she should reject the evidence of the taxpayer's expert, on the use of derivatives to hedge risk, on the basis that the expert's "anecdotal" evidence was not relevant to the issue to be decided (whether a cross-currency swap was a hedge notwithstanding no intention of the taxpayer to sell the underlying indirect U.S. asset), Lamarre ACJ stated (at para. 63) that she would "rely on [the expert's] expertise only to better understand the hedge financing world, which in itself is not necessarily an area of common knowledge."