Is there any case law supporting the argument that alternative assessments are not scientific experiments?
Canada (Federal), Canada
The following excerpt is from Halls v. The Queen, 2022 TCC 14 (CanLII):
Bocock J., reiterated this theme in Truong v. R., 2017 TCC 22, 46. Alternative assessments whether by deposit analysis, net worth assessments or other means are not scientific experiments and, as such, are inherently inaccurate. They are necessitated where a taxpayer has failed to file income tax returns, filed patently deficient ones and/or fails to provide books and records which substantiate requests to file or substantiate filed returns. … [Emphasis added]
"The most advanced legal research software ever built."
The above passage should not be considered legal advice. Reliable answers to complex legal questions require comprehensive research memos. To learn more visit www.alexi.com.
Other Questions
Is there any case law supporting the argument that the Secretary of State for Health and Social Care was right to assess a patient's pain level? (MultiRegion, United States of America)
Is there any case law that supports the argument that the evidence supporting the allegation of aiding and abetting the possession of cocaine with the intent to distribute? (MultiRegion, United States of America)
Is there any case law that supports the argument that a premature application is not a valid application? (Canada (Federal), Canada)
Is there any case law supporting the argument that a taxpayer does not intend to carry on a business because it does not have the means or ability to market the product? (Canada (Federal), Canada)
What is the position of the two main parties in the House of Commons on the assumption that a Minister of State should be required to provide a statement of support to support a Ministerial assumption? (Canada (Federal), Canada)
Is a visa officer required to assess applicants in alternative occupations where the applicant is qualified for and prepared to follow that occupation? (Canada (Federal), Canada)
Can a visa officer assess experience relevant to the employment intended to be pursued in Canada? (Canada (Federal), Canada)
Is there any case law that supports the argument that a statutory appropriation does not constitute statutory authorization for the construction of a dam? (MultiRegion, United States of America)
Is there any case law that supports the argument that a taxpayer's intention to get out of the construction business and redirect its activities to farming activities by 1985? (Canada (Federal), Canada)
How have the courts treated counsel's closing argument in closing arguments? (MultiRegion, United States of America)
