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"Anchor Pointe: Confirming the Shifting Onus," Tax Litigation Journal, vol. XV, no. 1 (2007)
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Date: October 24 2007 |
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In the recent decision of Anchor Pointe Energy Ltd. v. R., the federal Court of Appeal made a significant ruling regarding the onus of proof for assumptions of fact in income tax appeals, which has significant implications for taxpayers and their counsel.
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