Just as a point of procedure, or precision, if you will, usually there is a clause of some kind that says “in the event that so-and-so is found, the Government of Canada or Revenue Canada must do this”. It may well be that it's in paragraph 2(1)(b), but I read it three or four times and it wasn't clear to me.
I'll leave the point there, but it seems to me to be a bit obscure.