OTTAWA — Conservatives are promising to move resources from the Canada Revenue Agency’s small business audits to further target big businesses, which they will “name and shame” when caught “dodging taxes.”

In a video on social media Tuesday, Conservative Leader Pierre Poilievre sang a common refrain from federal politicians during an election. He promised a Conservative government would come down hard on “tax cheats,” redirect CRA’s auditing firepower from small to large businesses and recover billions in unpaid taxes.