He owed about CND $4 million (estimate only) in taxes and over $300,000(estimate only) in interest penalties. He was not qualify for "Voluntary Disclosure" because an audit action had been commenced.
There may be tax penalty up to 200% of taxes if Revenue Canada (changed name to CRA afterwards) considered there were intentional avoidance.
After he was told about the estimated potential tax liabilties, he paid the fees and left. He was referred by one of my wife's client. A few months later, that client told my wife he returned to Taiwan.