I don't have any regulations to recommend. The amendments I'm suggesting mainly concern the tax act.
I can suggest a third amendment, under which the office of the taxpayers' ombudsperson would become an integral element of the Income Tax Act, as is the case in the United States, where the taxpayer advocate service is an integral element of the Internal Revenue Code. This would give legislative powers to that office, which is recognized by legislation and is empowered to conduct investigations, particularly respecting privacy. The taxpayers' ombudsperson currently may not conduct that kind of investigation.