Hawa v. The Queen, 2007 DTC 28, 2006 TCC 612 (Informal Procedure) -- summary under Onus

The Reply of the Crown to the taxpayer's Notice of Appeal with respect to an assessment that treated losses the taxpayer sustained in securities trading as being on capital account, referred only to the assumption of the Minister as to the amount of the non-capital losses sustained by the taxpayer. Bowman C.J. indicated (p. 29) that this was "a totally inadequate pleading" and that he "might have been prepared to entertain a motion to allow the appeal because the reply cast no onus on the appellant to rebut any assumptions and it asserts no new facts that would support the assessment".