CRA states that it seeks Justice opinions solely on its own initiative

A year ago, Alex MacLean indicated that Justice counsel are getting increasingly involved at an earlier stage, to make sure that CRA assessments are legally defensible.

In a question as to whether taxpayers can request that the (GST/HST) Technical Guidance Section seek a legal opinion or guidance from Justice at the audit stage, CRA responded that “the decision to seek a legal opinion is made solely by TGS or by TGS in consultation with the relevant HQ Program.”

Neal Armstrong. Summary of 28 February 2019 CBA Roundtable, Q.17 under ETA s. 296(1).