Your time is worth money.
When an INR case is opened:
"I regret to hear that Canada Post has failed to deliver your item by the expected shipment date. If your item does not arrive by eBay's case deadline of (X), I will resolve the case with a refund. If your item does arrive before then, please let me know by closing the case."
After you refund, you can send the buyer a polite message.
"Your order that did not arrive has been refunded. If your package does arrive in the future, please let me know. That way, we can arrange for the refund to be repaid. If too much time has passed and you no longer wish to keep the item, you can write "Refused - Return To Sender" on the bubble mailer and desposit it back into a Canada Post box at your convenience."
There is zero point in putting any time and effort into these things. If it is a genuine customer, there is nothing you can do to find their package. If it is a scam, they aren't repaying you anyways. It's a sunk cost at that point.
If you look at the buyer's feedback (received as a buyer and left for others) and notice they have a very high amount of feedbacks pointing to items not arriving, you can contact eBay's CSR and also report the buyer. This doesn't help you, you will still have to refund them. It helps other sellers. While INRs aren't a huge thing, and some of them are genuine, if everybody reported the obvious ones with tons of bad feedback, less of them would happen.
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