What is the onus of proof in the context of an appeal where the Respondent fails to meet the four conditions in Section 50(1)(b)(iii) of the Rules of Civil Procedure?

Canada (Federal), Canada

The following excerpt is from Johnson v. The Queen, 2005 TCC 205 (CanLII):

It therefore follows that the onus of proof, with respect to these four conditions in subparagraph 50(1)(b)(iii) should lie with the Respondent and not with the Appellant as it usually does in such appeals. In support of this, I refer to the case of Canada v. Loewen, [2004] F.C.A. 146 where Justice Sharlow, at paragraphs 10 and 11, summarizes the rule as follows:

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