You're point is very well taken.
I will make a point with respect to litigation, though. Some of these tax professionals are very creative. Some of our work in this area is policing the acceptable limits of tax planning. Sometimes we need to litigate, and even lose, to establish that the law needs to be clarified. That's why we work very closely with the Department of Finance with respect to closing tax loopholes.
I would caution that sometimes when the CRA identifies an amount and we lose in Tax Court, it ends up leading to the right thing, which is a legislative change that closes the loophole and stops the tax leakage.