With respect to tax assessments, the Income Tax Act provides that the onus is on taxpayers to show that the agency is wrong. Why is that the case? It's because the minister makes a decision through the agency and the taxpayer in a way appeals from that decision. The taxpayer must therefore show that the minister is wrong. That's how the system is designed.
However, if the agency takes measures to address fraud, for example, are taxpayers aware of those measures?
I believe that taxpayers would like to be more informed, especially about out-of-court settlements reached between the agency and taxpayers.