Evidence
IT-218R "Profit, Capital Gains and Losses from the Sale of Real Estate, including Farmland and Inherited Land and Conversion of Real Estate from Capital Property to Inventory and Vice Versa" 16 September 19864 -- attach -- Evidence
The Sedona Canada Principles Addressing Electronic Discovery, (January 2008) (thesedonaconference.org), Principle 2 -- attach -- Evidence
Quigley, "Dealing with Expert Evidence in Tax Cases", 1993 Canadian Tax Journal, No. 6, p. 1071. -- attach -- Evidence
Perell, "The Problems of Without Prejudice", 71 Canadian Bar Review, June 1992, p. 223. -- attach -- Evidence
Michele Anderson, "The Heresay Exception for Business Records: Why Section 30 of the Canada Evidence Act matters", Tax Litigation, Vol. XI, No. 4, 2003, p. 714. -- attach -- Evidence
Hummel Corp. of Quebec Ltd. v. The Queen, 79 DTC 5426, [1979] CTC 483 (FCTD) -- attach -- Evidence
Pepsi-Cola Canada Ltd. v. The Queen, 79 DTC 5387, [1979] CTC 454 (FCA) -- attach -- Evidence
Invesco Canada Ltd. v. The Queen, 2014 TCC 375 -- attach -- Evidence
evidence of surrounding circumstances including income tax objective relevant to contract interpretation
Bolton Steel Tube Co. Ltd. v. The Queen, 2014 DTC 1102 [at at 3202], 2014 TCC 94 -- attach -- Evidence
terms of agreement established with regard to "factual matrix"
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