The taxpayers refused to produce their documents before the Minister filed its Notices of Assessment, but did produce them after filing their Notices of Appeal. The documents differed in some respects from the facts assumed in the assessment, and the Minister altered his assumed facts for the appeal accordingly.
Jorré J. found that the onus was still on the taxpayer to disprove the new assumptions even though they were made after the confirmation of assessment. At para. 29: "It would be illogical if the effect of these assumptions of fact, which were made after the Notices of Appeal were filed and which lessen the appellant's burden, actually shifted the burden of proving [the disputed expense] amount to the Minister."