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The queries were issued to ACMS during 2014 and 2015 by the CRA for the purposes of s 231.1(1), in connection with an audit of ACMS’ 2011 and 2012 taxation years (more specifically, with respect to the TPA). [17]            Second, ACMS has failed to comply with the Minister’s request for books, records and documents. ...

Issue 3: Whether the Commission’s decision is vitiated by procedural unfairness, namely bias on the part of the Commission’s Early Resolution staff. [45]            The procedural fairness issue in this case arises in connection with an allegation of Commission staff bias against the Applicant. ...

While further proof was provided of his depression, there was no evidence demonstrating the causal connexion of his mental distress with the decisions to make the contributions or, albeit though his financial advisor, the delay in taking steps to eliminate the excess contributions. [74]            The Applicant did not seriously challenge the Decision to apply the interest and penalty provisions pursuant to subsection 220(3.1). ...

Murray also explained that:- taxpayers can obtain information with respect to the audit of returns upon the issuance of a reassessment; and- some audit methods and techniques appearing in the CTR have no connection to the issue raised in the application. ...

His counsel also cited Charter jurisprudence in his submissions to the CAO in connection with Dr.  ...

"impartial: the interpreter should have no connection to parties or interest in the outcome. ...

Among other things, the Applicant has not demonstrated that he has taken steps to protect any of this information from disclosure in Australia – for example by shielding his connection to his business, or having an unlisted telephone number. ...

Importantly, the officer was responding to inquiries and further representations from the applicant’s representatives in connection with the original request for a ruling.   ...

We don't like two companies with the same connection dealing at different branches under different managers. ...

Even still subsection 232(10) further confirms the existence of the judiciary's discretion in regard to these seizure sections: 232(10) Where any question arises as to the course to be followed in connection with anything done or being done under this section, other than subsection (2), (3) or (3.1), and there is no direction in this section with respect thereto, a judge may give such direction with regard thereto as, in his opinion, is most likely to carry out the object of this section of allowing solicitor-client privilege for proper purposes. ...