**[Canadian Revenue Agency Launches Crypto Tax Investigation Targeting Dapper Labs Users]** Odaily Planet Daily reports that the Canada Revenue Agency (CRA) is conducting its second-ever crypto asset tax information retrieval operation, targeting users of Dapper Labs. Court documents reveal that the CRA has obtained data on 2,500 users through a court order. Initially, the CRA planned to collect information on the first 18,000 users but ultimately narrowed the scope after negotiations with Dapper's management and legal team. Over the past three years, the CRA has collected over CAD 100 million in taxes through crypto-related audits but has not filed any criminal charges since 2020. The CRA's 35-member crypto audit team has handled more than 230 cases, estimating that approximately 40% of taxpayers using crypto platforms are either non-compliant or at high risk of non-compliance. However, in a sworn affidavit, the CRA's top crypto audit officer admitted that the agency "cannot reliably identify crypto asset users or assess their tax compliance." This operation marks the second time a Canadian court has issued a similar order to a crypto company, following a 2020 court mandate requiring Toronto-based exchange Coinsquare to provide user information. Dapper Labs has not yet responded to The Block's request for comment. While the CRA has made progress in tax collection, enforcement remains significantly challenging. Since 2020, the CRA has initiated five criminal investigations involving digital assets, four of which are still ongoing without charges filed. Reasons include the complexity of cross-border activities, limited evidence, and reliance on international cooperation. The agency noted that such investigations typically take years to complete. Meanwhile, Canada is advancing stablecoin legislation and plans to establish a new agency dedicated to combating financial crimes by spring 2026. Another regulatory body, FINTRAC, has recently become more active, issuing multiple anti-money laundering and sanctions violation fines to Cryptomus, KuCoin, and Binance. (The Block)