CRA can infer and assume where, post-Cameco, taxpayers refuse interviews

CRA acknowledges that Cameco decided that “the Minister … does not have the authority to compel the employees requested by the CRA to attend interviews and answer oral questions under [the ITA]” – but emphasizes that:

…[T]he FCA … also stated that:

  • all taxpayers should fully cooperate with reasonable requests arising in the course of an audit;
  • it remains open to the Minister to make inferences when no answer is given; and
  • the Minister is free to make assumptions and to assess on that basis.


Where taxpayers decline interviews in circumstances similar to the Cameco case, the CRA will use alternative means to carry out its obligations … [which] may include the use of assumptions about the nature of a taxpayer's business activities and tax planning to form the basis of an assessment of taxes owing.

Neal Armstrong. Summary of 31 May 2019, Statement from the Canada Revenue Agency regarding the decision in Canada (National Revenue) v. Cameco Corporation (2019 FCA 67), CRA Webpage under s. 231.1(1)(a).