In tax disputes, the burden of proof is on the taxpayer. This means, that it’s you that must prove that your position is correct. The CRA does not have to prove that their reassessment is correct. This entitles CRA employees to make assumptions and, in some instances, emboldens them to behave unreasonably.
The best antidote is to retain a professional who specializes in tax disputes to defend your rights and empower you to make informed decisions. Canada’s Taxpayer Bill of Rights affords you the right to pay no more tax than what is required by law and to be treated professionally, courteously and fairly.
Unfortunately, exercising these rights often requires the assistance of a tax dispute resolution and litigation lawyer.