The government doesn't seem to have a definition of what constitutes non-aggressive or aggressive tax avoidance. That's my understanding.
I'll ask another very simple question. Why can Denmark say that it will give money only to the people who have paid their fair share of taxes? Why can Denmark do this? Why is Poland doing this? Why are France and other countries doing this? Simply put, why isn't the Government of Canada doing this? The logic is simple. The people who don't pay their taxes shouldn't receive any assistance.