There's no connection between the two.
Once we reach the point of a debt writeoff, a very thorough process has already taken place, and often several years of collection efforts as well.
All businesses have to deal with the Canada Revenue Agency. I'm confident that the agency's team is trained to answer their questions according to their situation, and to set up things like repayment agreements adapted to their ability to repay. We are capable of showing compassion and flexibility in recovering funds.