What is the test for disproving a tax assessment?

British Columbia, Canada


The following excerpt is from Almaden Minerals Ltd. v. British Columbia (Finance), 2009 BCSC 901 (CanLII):

The onus of disproving a tax assessment rests upon the disputant, on a balance of probabilities: Trac v. British Columbia, 2007 BCCA 60 at para. 24, 61 B.C.L.R. (4th) 359.

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