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Evidence

Lucie Lamarre ACJ, Isida Ranxi, "Taxpayer Rights and Voluntary Compliance: The Example of the Canadian Judiciary", Tax Notes International, 3 October 2016, p. 61 -- attach -- Evidence

Read more about Lucie Lamarre ACJ, Isida Ranxi, "Taxpayer Rights and Voluntary Compliance: The Example of the Canadian Judiciary", Tax Notes International, 3 October 2016, p. 61 -- attach -- Evidence

CIT Group Securities (Canada) Inc. v. The Queen, 2016 TCC 163, 2017 TCC 86 -- attach -- Evidence

hearsay evidence could support expert opinion

Read more about CIT Group Securities (Canada) Inc. v. The Queen, 2016 TCC 163, 2017 TCC 86 -- attach -- Evidence

Club Intrawest v. The Queen, 2016 TCC 149, varied 2017 FCA 151 -- attach -- Evidence

foreign law assumed the same

Read more about Club Intrawest v. The Queen, 2016 TCC 149, varied 2017 FCA 151 -- attach -- Evidence

Okoroze v. The Queen, 2015 DTC 1107 [at 627], 2015 TCC 64 -- attach -- Evidence

good bookkeeping especially important in cash-based business

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McCarthy v. The Queen, 2016 TCC 45 -- attach -- Evidence

examination by a Justice lawyer is not torture

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Chaudhry v. The Queen, 2016 DTC 1030 [at 2721], 2016 TCC 28 (Informal Procedure) -- attach -- Evidence

Justice website version of the ITA essentially is its official version

Read more about Chaudhry v. The Queen, 2016 DTC 1030 [at 2721], 2016 TCC 28 (Informal Procedure) -- attach -- Evidence

Evidence - Commentary

This commentary refers to a number of recurring questions in taxation practice respecting the admissibility or relevance of some types of...

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Advocate Gen. for Scotland v. Murray Group Holdings Ltd., [2015] CSIH 77, [2015] BTC 36 (Ct. of Ses. (Inner House, 2nd)), aff'd sub nomine RFC 2012 Plc (formerly The Rangers Football Club Plc) v Advocate General for Scotland (Scotland) [2017] UKSC 45 -- attach -- Evidence

Scottish Court of Session entitled to deal with questions of English law

Read more about Advocate Gen. for Scotland v. Murray Group Holdings Ltd., [2015] CSIH 77, [2015] BTC 36 (Ct. of Ses. (Inner House, 2nd)), aff'd sub nomine RFC 2012 Plc (formerly The Rangers Football Club Plc) v Advocate General for Scotland (Scotland) [2017] UKSC 45 -- attach -- Evidence

Olympia Trust Company v. Canada, 2015 FCA 279 -- attach -- Evidence

contract informed by surrounding circumstances

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The Queen v. Old HW-GW Ltd., 93 DTC 5199, [1993] 1 CTC 363 (FCA) -- attach -- Evidence

Read more about The Queen v. Old HW-GW Ltd., 93 DTC 5199, [1993] 1 CTC 363 (FCA) -- attach -- Evidence

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