L’arrêt Gervais Auto Inc. c. Agence du revenu du Québec est intéressant parce qu’il revient sur le fardeau de preuve du contribuable lorsque celui-ci fait appel d’une cotisation fiscale.
Burden of Proof
In this case, the taxpayer withdrew money from his RRSP in 2004. In order to offset the tax he would have had to pay, he made a charitable donation of $65,000 to the Canadian Literacy Enhancement Society (“CLES”). In 2008, the CRA reassessed the taxpayer’s 2004 taxation year to disallow the federal and provincial tax credits he claimed in relation to that payment.