After finding that the taxpayer was not subject to the self-supply rule in s. 191(1) of the Excise Tax Act (because the taxpayer was not a builder), Campbell J. went on to indicate that he would have rejected an argument of the Crown (respecting the application of s. 191(1) had it applied) that the Minister's determination of fair market value would be required to be accepted because the taxpayer had failed to adduce evidence to the contrary and therefore had not met the onus which was upon him (pp. 1708-1709):
"Although the onus is upon an Appellant to demolish assumptions, an Appellant cannot be expected to meet that onus where those assumptions are based on the incorrect interpretation of any relevant statutory provision."
Here, the Minister had based his determination of fair market value on the date of sale of the property, which occurred two and a half years after the time of supposed application of the self-supply rule.