Canada v. Rattai, 2022 FCA 106 -- attach -- Evidence
Court is not bound by an admission shown to be nonfactual
Evidence
Paletta v. The Queen, 2019 TCC 205, aff'd 2021 FCA 182 -- attach -- Evidence
TCC not bound by admission contrary to facts where benefiting party has adduced evidence on point
Airzone One Ltd. v. The Queen, 2022 TCC 29 -- attach -- Evidence
taxpayer could call and cross-examine the CRA technical expert
Yao v. The Queen, 2022 TCC 23 (Informal Procedure) -- attach -- Evidence
“expert report” of an immigration lawyer excluded/those of sociology and psychology professors admitted
Canada (National Revenue) v. Ghermezian, 2022 FC 236, aff'd in part 2023 FCA 183 -- attach -- Evidence
department manager can provide affidavit evidence on the activities of his department
Canada (Attorney General) v. Iris Technologies Inc., 2021 FCA 223 -- attach -- Evidence
exception from hearsay evidence rule for reliable evidence
13 December 2006 External T.I. 2005-0156201E5 F - Records on Heat Sensitized Paper -- attach -- Evidence
documentary requirements if a receipt is not available
3 January 2007 External T.I. 2006-0180601E5 F - Facturation entre deux sociétés affiliées. -- attach -- Evidence
invoices between domestic affiliates are not required, but are recommended
Logix Data Products Inc. v. The Queen, 2021 TCC 36 -- attach -- Evidence
individual did not qualify as a participant expert
Leonard v. The Queen, 2021 TCC 33, rev'd 2022 FCA 195 -- attach -- Evidence
Manitoba law, being where the Tax Court hearing was held, was the lex fori governing the mortgage foreclosure proceeding at issue regarding a U.S. property
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