4 March 2008 External T.I. 2008-0267001E5 F - Crédit pour la condition physique des enfants -- attach -- Evidence
electronically-generated receipts that are automatically emailed do not require a signature
Evidence
Landbouwbedrijf Backx B.V. v. The Queen, 2021 TCC 2 -- attach -- Evidence
need to adduce expert legal evidence as to tax residency in foreign jurisdiction
Deyab v. Canada, 2020 FCA 222 -- attach -- Evidence
adverse inference drawn from failure to call bookkeeping evidence after prima facie case made out against the taxpayer
Larkin v. The Queen, 2020 TCC 98 (Informal Procedure) -- attach -- Evidence
spreadsheet was sufficient documentation of various claimed expenses
Anand v. The Queen, 2019 TCC 119 -- attach -- Evidence
inconsistencies in written contract were patent ambiguity permitting parol evidence
Sattva Capital Corp. v. Creston Moly Corp., 2014 SCC 53, [2014] 2 S.C.R. 633 -- attach -- Evidence
contracts interpreted in light of factual matrix
Deputy Commissioner of Taxation v Rennie Produce (Aust) Pty Ltd (in liq), [2018] FCAFC 38 -- attach -- Evidence
Revenue free to use documents subject to mooted Harman obligation
Ellison v Sandini Pty Ltd, [2018] FCAFC 44 -- attach -- Evidence
a court order could not be interpreted in light of extrinsic evidence
Rowntree v Commissioner of Taxation, [2018] FCA 182 -- attach -- Evidence
contract must be evinced by documents or conduct
Rowntree v Commissioner of Taxation, [2018] FCA 182 -- attach -- Evidence
contract must be evinced by documents or conduct
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