The onus imposed by s. 163(3) on the Minister to establish the facts justifying the assessment of penalty does not relieve the taxpayer of the onus of establishing that the assessment of tax excluding penalty was in error.
Notwithstanding the onus created by section 163, and the imposition of penalties, "the obligation to first adduce evidence in a tax appeal rests with the taxpayer since he is the plaintiff and almost to exclusivity possesses the facts."