"[17]\n\nMr. Deyab raised three issues in his memorandum of fact and law. Mr. Deyab submitted that the Tax Court Judge erred in:\n\n(a)\n\nshifting the burden of proof from the Minister to Mr. Deyab in relation to reassessing the statute barred years and assessing gross negligence penalties;\n\n(b)\n\nrelying on adverse inferences that he drew against Mr. Deyab before the Minister had established a prima facie case; and\n\n(c)\n\nmisapplying the evidence to the legal test in Lacroix."