The Auditor General identified that the practice of the CRA was to give additional time for compliance, months or years, and, in fact, often write off or rescind a request for information when dealing with a complex offshore filer, whereas for a domestic filer with a simple return, if they don't give the information that's requested by the CRA, the CRA would just assess the tax amount in question.
Is that still the current practice of the CRA?