Yes, and Canada has been party to that, because Canada has signed an international convention but has not yet ratified it with respect to international assistance in collection. It's a difficult issue.
There's a rule called the revenue rule that says one country won't allow its courts to be used to collect taxes from another country. Canada realized that in a very severe way when it chased after the American tobacco companies on a tobacco tax issue and lost before the U.S. Supreme Court.
It's not difficult for somebody from Montreal to move to Toronto, and Ontario will not collect Quebec taxes. The revenue rule is enshrined in the Quebec civil code.