"There is no evidence, though, that the government was behind it. This appears to be one of those instances where an Ottawa bureaucracy coughed up a hairball that no one was aware had been forming."

That really strains credulity.  The department just thought it up and decided to surprise the government with their new initiative?  No bureaucracy can be that far off the minister's radar.  And if they are, that minister needs to resign in disgrace . . . the minister is obviously incompetent.  

More likely what happened is the Trudeau Liberals, desperate for money since they are burning through the deficit with NOTHING to show for it, told the bureaucrats to find and close "loopholes"; to get more tax income in any fashion.

Seriously, did people think, "Just not ready," was merely a slogan?  It was a warning, a warning that too many voters ignored and now look at the disgusting mess we have that calls itself a government.