I can't speak for the Canada Revenue Agency about cases involving legal action. However, I can tell you that the CRA is certainly focusing on the big picture with respect to the risks involved in overpayments or tax underpayments.
The agency has a team of auditors who decide what types of accounts will have legal action taken against them for fraud, overpayments, or tax underpayments.
I rely on them to determine which are the most important cases in terms of…