With regard to your first question, it is indeed just one example. It is a question of fairness. When the act was amended in 1981, the objective was to be fair both to employees and individuals the Revenue Agency considers to be employees. It was just an example to illustrate the principle.
With regard to your second question on people who resign from the public service and then contract with the federal government, they are taxpayers like you and I and are therefore subject to our risk evaluation system. We have processes for evaluating risk and determining which audits to carry out. These people are not treated any differently than any other taxpayers.