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Published: January 8, 2024

Tax accountant and lawyer David J Rotfleisch reconciles the Federal Court Of Appeal’s decisions in the similar, but different Preston and Adboss cases. At the centre of both is Canada Revenue Agency’s right to make factual assumptions, not proof, in tax disputes.



"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."

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