The Canadian Revenue Authority has Electronic Commerce Compliance Division with specialists trained to perform detailed POS analysis. Electronic Suppression of Sales (ESS) is a term they use for zapper, phantom-ware and manual void of transactions combined.
Raw data files are obtained from taxpayer’s computer database and cross examined with official accounting records. For this purpose a software is used by CRA to identify anomalies and agents with high technical skills are conducting thorough search for evidence of record manipulation.
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