Onus

non-suit motions should not be entertained after the close of evidence

distinction between evidential burden in non-suit motions, and burden of persuasion to be evaluated at the conclusion of the trial

pleadings of assumptions of fact in the alternative were struck

the taxpayer was required to disprove the Minister’s assumption as to a property’s FMV (based on its property assessment value)

assumptions: should be struck where there is insufficient evidence of their making; but they can contain statements of law

taxpayer failed to make out a prima facie case to demolish the premise of the ARQ assessments that it had not shown how much supervisory time related to SR&ED

no onus on taxpayer to demolish CRA assumptions where it had collected evidence contrary to the Charter

s. 227(9) penalty reversed because Crown could not meet the onus on it to establish the full amount on which it imposed it

Minister failed to meet her onus that a waiver had been timely-received