Hickman Motors Ltd. v. Canada, 97 DTC 5363, [1997] 2 S.C.R. 336, [1998] 1 CTC 213 -- summary under Onus

By services, 28 November, 2015

In the concurring judgment of L’Heureux-Dubé J, she indicated that because the taxpayer's evidence was not challenged or contradicted by the Minister, the taxpayer had demolished the Minister's assumption and the burden shifted to the Minister. Because the Minister adduced no evidence whatsoever, the taxpayer was entitled to succeed.

Topics and taglines
Topic
General Concepts - Onus
Tagline
taxpayer demolished Minister's assumptions with uncontradicted testimony
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
332878
Extra import data
{
"field_legacy_header": "<strong><em>Hickman Motors Ltd. v. The Queen</em></strong>, 97 DTC 5363, [1997] 2 SCR 336",
"field_override_history": false,
"field_sid": "",
"field_topic_category": ""
}
Workflow properties
Workflow state
Publish with parent