I will be short, then.
In the case of taxable goods for which the CRA should conduct audits, we noted that it didn't do enough.
In other cases, it simply didn't have the legislative means to collect taxes, including when goods are not taxable. In the report, we also refer to the possibility of encouraging foreign organizations and businesses to follow a simplified process to register with the CRA and to voluntarily pay taxes, as they already do in certain provinces and countries. It so happens that these tools and legislative means don't exist in Canada, so the CRA can't act.