Well, really, the best thing to do wasn what that guy up there did, ask for a CRA identification number. An agent will always provide that number as the absolute first thing they say upon picking up the phone.
This seems like a terrible scam in terms of practicality - not likely to cause people to willingly give up their money (most peoples' reaction to being sent a tax bill is to bristle and wonder why they owe anything); really easy to figure out that they're lying; and clearly criminal to a greater degree than most frauds in that these people are impersonating a government agency who will have a vested interested in putting the screws to them. There's additional motivation for law enforcement to deal with something like this.
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