If I've understood you correctly, you say that not only should justice be done, but there should also be the appearance of justice and that, in this case, there is no appearance of justice.
I would like to get back to point 7. You state that the Canada Revenue Agency is not solely responsible for maintaining international tax compliance in Canada and that Tax Litigation Services at Justice Canada and Finance Canada also have obligations in this regard. You also say that all three organizations must work together if the tax base is to be protected.
You are saying this for a reason. Have you noticed that more effort should be made on this front? What type of action would you like to see?