What is the initial legal burden of proving that the Minister’s assumptions are wrong?

British Columbia, Canada


The following excerpt is from Inwest Investments Ltd. v. Canada (National Revenue), 2015 BCSC 1375 (CanLII):

The Minister says that, assuming that the reassessment is not statute-barred, the taxpayer has the initial legal burden of proving that the Minister’s assumptions are wrong: Northland Properties Corporation v. British Columbia, 2010 BCCA 177, at para. 15.

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