In the course of an appeal regarding input tax credits, the taxpayer argued that, having failed to disclose assumptions at or prior to the time of the taxpayer's assessment, the Minister was not entitled to rely on those assumptions.
Létourneau JA found no statutory basis for shifting the burden of proof to the Minister in the circumstances. He stated (at para. 15):
It seems to us that, in the vast majority of cases, the appropriate remedy is the seeking and compelling of disclosure. We cannot imagine the taxpayer being refused an extension of the time ... to amend a pending appeal or to file an appeal or a notice of objection when disclosure of the assumptions of facts and law has been [meaningfully delayed].