What is the onus of a disputant such as Almaden against a Minister of National Revenue?
British Columbia, Canada
The following excerpt is from Almaden Minerals Ltd. v. British Columbia (Finance), 2009 BCSC 901 (CanLII):
According to Minister of National Revenue v. Pillsbury Holdings Ltd. (1964), 64 D.T.C. 5184 (Ex. Ct.), which was adopted by Trac at para. 27, the disputant, such as Almaden, may meet the onus in any one of the following ways: (a) challenging the Minister’s allegation that he assumed those facts; (b) assuming the onus of showing that one or more of the assumptions was wrong; or (c) contending that even if the assumptions were justified, they do not of themselves support the assessment.
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