I'm obviously not an expert on Canadian tax policy, but I can measure the impact of tax policy based on the somewhat anecdotal evidence of who calls us for legal advice and what problems they have. We have seen a significant uptick in the number of cross-border family issues, for example where one spouse would be a Canadian citizen and one would be an American citizen. There are tax compliance problems on both sides of the border. I think there is a much heightened sensitivity in the professional community in Canada and among the taxpaying public that the risk of getting caught from having not complied with the tax laws has increased.
On February 8th, 2011. See this statement in context.