(1)  The onus is on the owner of land to establish to the satisfaction of the Commissioner any of the following facts:

(a) that land or any part of land is principal residence land;

(b) that land or any part of land is primary production land;

(c) that a dwelling is a principal residence;

(d) that a business operated from principal residence land is a qualifying home business.

(e) .  .  .  .  .  .  .  .  

(2)  Until the owner establishes a fact under subsection (1) , the Commissioner is to determine land to be general land.