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,  F.C.A. 146 where Justice Sharlow, at paragraphs 10 and 11, summarizes the rule as follows:
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