Court affirms onus of proof on taxpayer

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In McMillian v. Her Majesty the Queen, the Federal Court of Appeal clarified the burden of proof in tax cases. We believed the decision was important and, in August 2012, we posted a blog article about the FCA’s decision. Recently, The Bottom Line (Canada’s Accounting and Finance Professionals newspaper) published an article on McMillian and asked for our reaction. We are flattered by the author’s decision to include our interpretation in the article entitled Court affirms onus of proof on taxpayer.

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Court affirms onus of proof on taxpayer

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Court affirms onus of proof on taxpayer

Insights

DAC Investment Holdings and the Widening Lens on Tax Regime Integrity

Bakorp Confirms That Large Corporation Objections Define the Outcome

When a Tax Court Appeal Becomes Cost, Not Opportunity

Where an Interest Deduction Dispute Is Effectively Shaped

Containing Transfer Pricing Disputes at Reassessment

System Advantage and Late-Shifting Positions in Transfer Pricing Disputes

Updates

Receive new insights as they are published.