The repercussions of an increase in arrears are at two levels. First of all, interest on arrears accumulates because the Canada Revenue Agency collects interest on unpaid amounts owing, which is altogether justified. Unfortunately, it also means that the longer it takes to collect the amounts owing to the Crown or the Canada Revenue Agency, the more the risk of default increases. For example, taxpayers may have declared bankruptcy and left Canada.
I don't have the information about the most successful countries with me at the moment, but we could certainly supply it to you in writing following this meeting.