Fact finding is the domain of the trier of fact, not of appellate courts. The trier of fact – in this case the Assessment Officer – has had the opportunity to observe witnesses and documents in real time. A reviewing court has not. For this reason, the standard of review is very stringent. I must be satisfied that the Assessment Officer has made one or more palpable and overriding errors: Housen v. Nikolaisen, [2002] SCC 33.
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