Caroni v. The King

JurisdictionFederal Jurisdiction (Canada)
CourtTax Court (Canada)
Neutral Citation2025 TCC 101
Citation2025 TCC 101
Docket Number2022-917(IT)G
Date01 August 2025

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1 practice notes
  • ExxonMobil Canada Resources Company v. The King
    • Canada
    • Tax Court (Canada)
    • March 6, 2026
    ...only; the persuasive burden in respect of the correctness of the assessment of tax remains with the taxpayer. [223] In Caroni v. The King, 2025 TCC 101 [Caroni], the Court thoroughly reviewed the applicable principles for non-suit motions, and indicated [107] The test on a non-suit is not w......
1 cases
  • ExxonMobil Canada Resources Company v. The King
    • Canada
    • Tax Court (Canada)
    • March 6, 2026
    ...only; the persuasive burden in respect of the correctness of the assessment of tax remains with the taxpayer. [223] In Caroni v. The King, 2025 TCC 101 [Caroni], the Court thoroughly reviewed the applicable principles for non-suit motions, and indicated [107] The test on a non-suit is not w......