What is the burden of proving on a balance of probabilities that the assumptions were wrong?

British Columbia, Canada


The following excerpt is from Burlington Resources Canada Ltd. v. British Columbia, 2013 BCSC 292 (CanLII):

The taxpayer bears the burden of proving on a balance of probabilities that the assumptions were not made or that the assumptions are wrong. (Canada v. Loewen, 2004 FCA 146 at para. 8)

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