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Title: THE NON-SHIFTING AND FACT-DEPENDENT ONUS OF PROOF.
Authors: Wahidie, Ehsan
Publication: Canadian Tax Journal / Revue Fiscale Canadienne, 2019, Vol 67, Issue 2, p377
ISSN: 0008-5111
Publication type: Academic Journal

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THE NON-SHIFTING AND FACT-DEPENDENT ONUS OF PROOF.