Serving the CRA in terms of the civil penalties means that if I have done my job properly in my initial service to you, then I'm not going to be concerned about being assessed with civil penalties. But if it is a grey area, a matter that's subject to judgment, and the CRA disagrees with us, that's what could potentially put me in a conflict of whether I'm serving the CRA or my client.
On June 21st, 2006. See this statement in context.