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"The Burden of Proof in Tax Cases:
Anchor Pointe v. The Queen," Tax Topics, no. 1871, January 17, 2008
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Date: January 17 2008 |
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In Anchor Pointe Energy Ltd. v. The Queen, the Federal Court of Appeal made a significant finding on the burden of proof in tax cases that will have a considerable impact on the conduct of objections and appeals by accountants and lawyers.
In this article, I will explore three topics that arise from the Court’s decision: firstly, the decision may have consequences that were not intended by the Court; secondly, the Court’s reasons may have inadequately defined ‘‘assessment’’; and, thirdly, the Court may have confused the issues of onus and procedural fairness.
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