Words and Phrases - "evidential burden"
Caroni v. The King, 2025 TCC 101
Summary Under
Tax Topics - General Concepts - Onusdistinction between evidential burden in non-suit motions, and burden of persuasion to be evaluated at the conclusion of the trial
At the hearing of the taxpayer's appeal of net worth assessments, the Crown agreed that it would present its case first, given that all the years...