36
CurrentOnus of establishing facts
Part 3Miscellaneous
36 Onus of establishing facts
The onus is on the owner of land to establish to the satisfaction of the Commissioner any of the following facts:that land or any part of land is principal residence land; that land or any part of land is primary production land; that a dwelling is a principal residence; that a business operated from principal residence land is a qualifying home business.
Until the owner establishes a fact under subsection (1), the Commissioner is to determine land to be general land.
This Act’s bill:Explanatory notesSecond reading speech
Research tools for this sectionSubscription
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.