Zhuang v. R., [1998] 3 CTC 284, 98 DTC 6383

McDonald J.A.:

We are all of the view that this application for judicial review form the decision of the Tax Court should be dismissed. The applicant has not persuaded us that the late Judge Sobier made any reviewable error that would warrant interference by this Court. In tax proceedings, the onus is on the taxpayer to establish that the Minister’s assessment is wrong, as only the taxpayer has knowledge of the relevant facts and access to the necessary proof that would show the Minister erred. The taxpayer has failed to discharge this onus and thus the decision of the Tax Court Judge must be affirmed. We are satisfied that the Applicant received a fair hearing before the Tax Court Judge.

Application dismissed.