Cheng v. The Queen, 2020 TCC 95
| Court | Tax Court (Canada) |
| Case Date | September 01, 2020 |
| Jurisdiction | Canada (Federal) |
| Citations | 2020 TCC 95 |
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1 practice notes
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Statute-Barred Tax Years And The Canada Revenue Agency's Powers To Reassess Tax Years: A Canadian Tax Lawyer's Guide
...to prohibit the CRA from opening up a statute-barred year for tax reassessment. A Practical Example for Taxpayers - Cheng v The Queen, 2020 TCC 95 Assessing whether the CRA has met the requisite burden of proof is a highly fact-specific analysis in each and every case. As an example, we can......
1 firm's commentaries
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Statute-Barred Tax Years And The Canada Revenue Agency's Powers To Reassess Tax Years: A Canadian Tax Lawyer's Guide
...to prohibit the CRA from opening up a statute-barred year for tax reassessment. A Practical Example for Taxpayers - Cheng v The Queen, 2020 TCC 95 Assessing whether the CRA has met the requisite burden of proof is a highly fact-specific analysis in each and every case. As an example, we can......