The concept of reverse onus, as it relates to taxation in Canada, suggests:

Select one:

a$.$ We should refrain from exercising tax avoidance

b$.$ We should engage in tax evasion

c$.$ We may have to go through an appeal process, firstly with CRA $($Canada Revenue Agency$)$ and possibly through the courts, if we disagree with a reassessment

d$.$ We are not required to comply with a reassessment from CRA because a court ruling will be required firstly