What is the burden of discharging the tax burden on a company when it is shown that income is not reported to the taxpayer?

Canada (Federal), Canada

The following excerpt is from 9081-2769 Québec inc. v. The Queen, 2019 TCC 14 (CanLII):

The Respondent discharges that burden if it is shown that income was not reported by the taxpayer and if no credible explanation is provided by the latter (Lacroix v. The Queen, 2008 FCA 241 at paragraph 32 [Lacroix]).

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