What is the position of the two main parties in the House of Commons on the assumption that a Minister of State should be required to provide a statement of support to support a Ministerial assumption?

Canada (Federal), Canada

The following excerpt is from Quraishi v. The Queen, 2019 TCC 272 (CanLII):

Which party’s position, if either, is correct? The starting principle is that a ministerial assumption is presumed correct unless the taxpayer appellant has put forward at least a prima facie case establishing otherwise. See House v. R., 2011 FCA 234, paras. 30-32.

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