Chapter

B. Adverse Inference

From Deyab v. Canada, 2020 FCA 222 by Sambif

Concepts

  1. Adverse Inferences

    "In describing the adverse inferences made by the Tax Court Judge, Mr. Deyab, in paragraph 5 of his memorandum, states:\n\n[…] The Judge concluded that the amounts he received from MD were taxable. In

  2. Loan Reconciliation

    "With respect to the reconciliation that was prepared, the Tax Court Judge noted, at page 15 of the transcript of his oral reasons:\n\nWhile it purports to provide a detailed reconciliation of the cor

  3. Prima Facie

    "In Sidney N. Lederman, Alan W. Bryant & Michelle K. Fuerst, Sopinka, Lederman & Bryant: The Law of Evidence in Canada, 5th ed. (LexisNexis Canada Inc., 2018) at §6.471 - §6.472, the situations in whi

B. Adverse Inference | Deyab v. Canada, 2020 FCA 222 | Bifalgorithm | Bifalgorithm