There has been a discussion of evasion and avoidance. One of the problems here is that as there is more and more aggressive use of tax planning and so on, it means that financial institutions start doing things that are legal but really shouldn't be, in my view. CRA continually needs to close loopholes and develop tax laws to try to curb some of the most egregious kinds of tax avoidance, which might be legal now. But really there are a lot of loopholes that need to be closed. I've talked to CRA staff about this, and they would agree that it's a constantly shifting stage and that they have to be continually updating regulations to try to curb some of the worst of the tax planning.
On February 14th, 2013. See this statement in context.