The CRA applied for an order to the Tax Court to prevent a taxpayer from issuing further appeals to them. The Tax Court agreed that a) the taxpayer’s appeal contained allegations of dishonesty, incompetence, fraud, and dereliction of duty against the agents, b) the appeal was scandalous, frivolous, and vexatious with no reasonable ground in support of the appeal, and c) it was not the first of such vexatious Appeals filed by the taxpayer. The Tax Court said the order was therefore justified.
A taxpayer was court-ordered to produce documentation to the CRA by a certain date. The information was produced, lots of it, and it was heavily redacted. The CRA asked the courts for a search warrant to get the information themselves. The court established that the court order didn’t say what, or in what format, the information was to be provided. The taxpayer had complied by providing the information asked of them. The court felt the CRA’s request for a search warrant was an abuse of power.