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burden of proof
(redirected from Balance of probabilities)

    Also found in: Legal, Wikipedia, Hutchinson 0.03 sec.
burden of proof,
n in criminal cases, the task of the prosecuting officers to demonstrate the
actus reus and
mens rea of the crime; in litigation, to lay out the facts of the case. See also actus reus and mens rea.
burden of proof,
n in a legal proceeding, the duty to prove a fact or facts in dispute.
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8) Needless to say, a taxpayer is still well advised to assemble the best possible case for trial since he must convince the court on the balance of probabilities.
Selected Canadian litigation aspects of international pricing ... by Borraccia, Salvador M. / Tax Executive
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