Yes, good faith as well as documentary evidence and transactions.
With tax evasion, there is a clear and unequivocal intent to commit fraud, i.e., actions are taken to ensure that expected results are achieved.
On December 13th, 2010. See this statement in context.
December 13th, 2010 / 4:05 p.m.
Deputy Assistant Commissioner, Compliance Programs Branch, Canada Revenue Agency
Yes, good faith as well as documentary evidence and transactions.
With tax evasion, there is a clear and unequivocal intent to commit fraud, i.e., actions are taken to ensure that expected results are achieved.
See context to find out what was said next.