Cardella c. Canada, 2001 DTC 5251, 2001 FCA 39 -- summary under Onus

Given that the Minister, in his Reply, pleaded by way of assumption that the taxpayer had no reasonable expectation of profit from his interest in two partnerships, the taxpayer needed to show that he had a source of income from either rental operations of the partnerships or from an adventure in the nature of trade. If he succeeded in doing so by way of prima facie case, the Minister's assumption would be demolished and the onus of proof would then shift to the Minister who would be obliged to establish the correctness of his assumptions.