Canada Revenue Agency$($CRA$)$ is increasing its use of big data and partnerships to combat offshore tax evasion and aggressive tax avoidance schemes. What is not one of the measures they$$ use?

A$.$

collaborating and sharing information with international and domestic partners including the Department of$$ Justice, the$$ RCMP$,$ and the OECD

B$.$

exchanging international banking data through an information exchange program between treaty countries

C$.$

setting up a committee$($the Offshore Compliance Advisory$$ Committee$)$ to provide advice on administrative issues regarding offshore compliance

D$.$

creating criminal profiles of the entities involved in tax evasion and aggressive tax avoidance schemes