It is common ground that the Minister bears the onus of justifying a reassessment outside the normal limitation period by proving, on the balance of probabilities, the existence of the conditions set out in s. 152(4)(a)(i): firstly, that a misrepresentation has been made; and, secondly, that the misrepresentation is attributable to neglect, carelessness or willful default. See Lacroix v. The Queen, 2008 FCA 241 at para. 26.
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