Can a comment be considered a fact or comment?

In Myers v. C.B.C., supra, at paras. 88-89, Madam Justice Bellamy sets out the test to be applied to determine whether the words represent fact or comment. She states: "Comments include opinions actually stated by the commentator and inferences from fact or facts drawn by the commentator. As long as the defamatory reference is presented as an inference from supporting facts, and not as a fact which requires no support, the defamatory reference can be considered a comment. The key lies in determining whether a defamatory statement or broadcast is presented as an objective fact which requires no support, or whether it is presented as a comment or opinion for which supporting facts are included. Indeed, the difference can be a subtle one, since opinions are often expressed more as facts than as personal views. Regardless of how it is expressed, in order for the defence of fair comment to apply, the opinion must still be recognizable to the reasonable viewer as an opinion. To do this, the opinion must be supported by enough true facts for the viewer to see how the commentator could have reached this conclusion."