Overall, [the appealant]'s testimony — its unsupported nature, its inconsistencies — along with his frequent evasiveness, vagueness and deflections — leaves me entirely uninclined to accept any material portion of [the appealant]'s testimony that is not corroborated. In the circumstances where there is a paucity of documentary evidence and no other witness, this does not leave me with much credible evidence at all on the material points.
In the end, I am left reminded of what Oscar Wilde wrote in The Decay of Lying: "If a man is sufficiently unimaginative to produce evidence in support of a lie, he might just as well speak the truth at once."
Sbrollini v. R. |
2015 CarswellNat 2825 |
Tax Court of Canada [Informal Procedure]