Why do you say that the CRA is the most competent organization in all of Canada? Not doubting that it could be or anything I was more wondering on what basis you made that claim.
I have a pretty complex tax life, I know many accountants and tax lawyers, my uncle was an Auditor for the Auditor General's office, my mom used to work for the CRA, I've spoken to them multiple times.
Every single interaction with them and every single person I know that has to deal with them has been nothing but mindblowingly professional. Even on the phone, they are exceptionally good at getting to the point IMMEDIATELY but without the normal "this isn't the right department" BS that every other Canadian government agency has.
It's hard to even think of a number two. The Supreme Court maybe? Elections Canada? Ellis Don?
A few years ago the CRA messed up a tax return of mine and credited my payments to the next year. I got a letter from them saying your tax bill of $11k has not been paid, please pay it, and here are some interest payments due, also you have $11k in credit for next year.
So I called them up, waited on hold for 5 minutes. I spoke with a CRA rep who said "Yup, we screwed up. Fixed". And it was fixed. Total time to fix an $11K screw up? 15 minutes. Try that with any other organization.