What is the test for determining whether a Minister's net tax assessment is too high?
Canada (Federal), Canada
The following excerpt is from Fundy Spray Motel Limited v. The Queen, 2016 TCC 25 (CanLII):
In Baker v. The Queen, 2007 TCC 106 (CanLII), Bédard J. wrote at paragraph 25: It is incumbent on the taxpayer to establish, on a balance of probabilities, that the assessment is too high in light of the applicable law and the pertinent facts. It is not enough for the taxpayer to demonstrate that it is conceivable that the assessment is too high. The taxpayer cannot use another, equally arbitrary method, to demonstrate that the amount of net tax assessed by the Minister was too high . . .
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