Evidence

in the absence of evidence as to the effect of Alaskan law, lex fori was applied

OSC report accepted under public documents exception

hearsay email of the taxpayer containing damaging admissions was admitted under the party admission exception

parol evidence could not be used to bifurcate a payment

agreement authenticated pursuant to “comparison of hands” method

internal government correspondence regarding proposed RRSP change was irrelevant to TFSA interpretation question

documentation of a loss from the collapse of a crypto exchange

no requirement for management fees to be pursuant to a written management agreement

accounting entries do not create reality