CRA indicates that an Appeals Officer can (and may) increase the reassessment under appeal
14 March 2023 - 11:02pm
CRA stated that it has the authority under ETA s. 301(3) (equivalent, although not identical, to ITA s. 165(3)) to further increase a reassessment that has been objected to (for example, if a second valuation prepared for the Appeals Officer produced an even higher valuation) – but indicated that “[a]ny upward adjustment must be approved by the Appeals Officer’s manager or the Chief of Appeals.”
Neal Armstrong. Summary of 7 April 2022 CBA Roundtable, Q.1 under ETA s. 301(3).