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

Select one:

a$.$ We should never exercise tax avoidance because it is illegal

b$.$ We should engage in tax evasion

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

d$.$ We may have to appeal within CRA $($Canada Revenue Agency$)$ and possibly take it to the courts, if we disagree with a reassessment