Well, maybe not a new low (the bar is pretty high [sic] on that), but pretty pathetic. This one purports to come from the Canada Revenue Agency and the link I am supposed to click on seems to be that (cra.ca), but the body of the message includes this gem:
They can’t even be bothered to change it for different countries.
One thing a lot of Evil Folk like to do in emails is assert a copyright on the email. Partially to discourage people from reposting it online. And if you repost the email somewhere, they can issue takedown notices and possibly even sue for copyright infringement!
But if a spammer says something is copyright some other entity, does the other company actually now own the copyright? Is the spammer violating copyright when they email their own messages? Can they still order takedown notices if you repost their email on a site such as ours?