Section 26: Burden of proof
consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
26. Burden of proof
Notwithstanding any other enactment, the burden of proof that any tax has
been paid or any campement site is exempt from tax shall lie on the person—
(a) liable to pay the tax;
(b) claiming the tax has been paid; or
(c) claiming that the campement site is exempt from tax.
PART VIA – TAX ON TRANSFER OF LEASEHOLD RIGHTS
IN STATE LAND
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Questions this section answers
- If I claim my campement site is tax-exempt, do I have to prove it myself?