I would say that relying on voluntary disclosure without some fairly strong enforcement at the same time would only give you half a loaf; that if voluntary disclosure is accompanied by aggressive enforcement, if the CRA has resources such as were given to the IRS to go after UBS and other bankers....
The enforcement, coupled with the policy, resulted in a dramatic increase in assets coming back into the system. If the IRS had simply announced a policy on its own to encourage people to come forward, it would not have been effective. In fact, that is what happened in the early part of the last decade. The IRS announced two initiatives that didn't work.