Brewster v. The Queen, 2012 DTC 1178 [at at 3451], 2012 TCC 187 (Informal Procedure) -- summary under Onus

Webb J. found that it was improper for the Minister to assume that investments which the taxpayer acquired with RRSP funds were not qualified investments. Whether something is a qualified investment is a mixed question of fact and law, and the Minister should have assumed the facts necessary to support that conclusion. Moreover, the conclusions themselves were vague - it was unclear precisely which investments were thought not to be qualified investments. Given the finding that no assumptions had been made, there was no onus on the taxpayer to demolish any assumptions, and the Minister's reassessment was vacated.