By Rob Kreklewetz and Aryaman Vaideeswaran (October 11, 2023, 2:29 PM EDT) -- Canada v. Preston, 2023 FCA 178 (Preston) signals the continued expansion of what the Crown can rely on in respect of the Canada Revenue Agency’s (CRA) powerful “ministerial assumption,” accelerating the dynamic of tax appeals decisively away from the taxpayer to the Crown — and therefore, the state. ...