Plain meaning
The legal responsibility to prove a fact or issue to the required standard in a dispute.
Also called
criminal burden
onus of proof
civil burden
Key points
- In many civil tax appeals, taxpayers must demolish the assumptions underlying an assessment.
- Different burdens can apply to penalties, criminal offences, and specific statutory issues.
- Civil tax cases generally use a balance-of-probabilities standard.
- Criminal tax cases require proof beyond a reasonable doubt.
Why it comes up
Burden of proof matters in tax appeals, penalties, criminal tax prosecutions, and disputes over factual assumptions.