Let me just be clear. There are many reasons that taxes don't get collected.
They may be uncollectible. The money is not there. It may well be that the taxes found and assessed do not stand up to appeal, do not stand up to a court challenge. The connection between actually assessing a taxpayer and finding taxes, and actually collecting from them is subject to many factors that create a discrepancy between those two sides.
But let's assume that it gets to collection, and an assessment has not been appealed or struck down at appeal. What steps are collectors expected to take rather than to assess whether taxes are collectible or not? There are many Canadians who are concerned about people who are assessed and aren't paying, and the agency is.... Finding the tax is one thing, but collecting is another.
I'll let you comment on that.