The mechanisms exist in the Income Tax Act. First, if the value was certified, it was certified. If somebody is not happy with the certified value, there is an appeal mechanism within the context of the Income Tax Act. So the remedy is there in itself. Also, CRA has ample audit procedures to take a look at the transaction. If it feels there was some form of fraud, if there was some misrepresentation, it's within the CRA's normal enforcement mechanisms to do an audit and reassess.
On February 7th, 2012. See this statement in context.