Yes, the Canada Revenue Agency has obviously been aware of these provisions for some time, and they've geared up for them. Over the last couple of budgets, they have been allocated additional funds for the administration of the international tax system, and international tax compliance in particular. They also belong to an organization--well, “organization” might be a big word--or a group that includes people from the Canada Revenue Agency and people from the tax administrators of other countries, including the United States. It keeps a very close eye on what is being developed in the tax community so they can stay abreast of what's happening with developments.
On June 5th, 2007. See this statement in context.