Canada Revenue Agency (CRA) is increasing its use of big data and partnerships to combat offshore tax evasion and aggressive tax avoidance schemes. What is not one of the measures they use?
A. Collaborating and sharing information with international and domestic partners, including the Department of Justice, the RCMP, and the OECD
B. Exchanging international banking data through an information exchange program between treaty countries
C. Setting up a committee (the Offshore Compliance Advisory Committee) to provide advice on administrative issues regarding offshore compliance
D. Creating criminal profiles of the entities involved in tax evasion and aggressive tax avoidance schemes.