There is no way for IRCC to do this since 2017 taxes have not even been started yet. Not to mention the resources required to do this for every single lottery entry makes it impossible. Actual checks/verification can only be done during the application processing.If anyone from IRCC reads this forum (which I doubt) here are the enhancements that I think it could help: Ask the person who submit the form permission to check his/her CRA income as per required. If his/her income does not meet, immediately remove his/her submission from the pool. After this, ban this person from submitting the form the next year.
The solution is simple. Just charge a nominal fee to enter the lottery and this will cause everyone to ensure they meet requirements before entering.