The worst part is when you get an overzealous CRA auditor and his boss pushing the interpretation of the changes to achieve their quotas rather that to fairly, reasonably and properly access the company and individual. I was hit with questionable assessments about 20 years ago. The auditor said, verbally, the way I was treating the deduction was appropriate and if I were to fight the assessment I would probably win. He went on to let me know that the amount of the assessment was less than the cost to fight. My accountant said pay it and move on.