Mompérousse v. The Queen, 2010 DTC 1210 [at at 3558], 2010 TCC 172 (Informal Procedure) -- summary under Subsection 163(2)

By services, 28 November, 2015

As the Minister had established a large gap between the business income of the taxpayer calculated by him and the business income reported by the taxpayer, the Minister had satisfied the burden of proof on him under s. 163(2) in the absence of a credible explanation from the taxpayer.

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