(3) Where, in an appeal under this Act, a penalty assessed by the Minister under this section or section 163.2 is in issue, the burden of establishing the facts justifying the assessment of the penalty is on the Minister.
The number of days in your cycle is calculated by counting the number of days from the beginning of one period to the beginning of the next period. If you have a short cycle, for example 21 days, and you bleed for 7 days, then you could ovulate right after your period.
The date that you ovulate is a mystery. On average, a woman with a 28 day cycle ovulates at approximately 14 days. The first day of your period is the first day of your cycle. Since most women have completely different menstrual cycles of varying lengths, it is almost impossible to tell when you ovulate.