The defendant can then try to rebut this presumption.

The taxpayer may rebut the presumption by demonstrating certain objective factors set forth in the revenue ruling.

It may be more or less easy to rebut a presumption than to disprove an intention.

An inmate may rebut this presumption during the disciplinary process.

This sub-rule places an onus on the applicant to rebut the presumption and to prove that he has brought the application within the twenty-day period.