www.dentons.com/en/insights/articles/2023/september/29/the-canada-revenue-agencys-expanded-audit-powers
www.blg.com/en/insights/2023/09/court-orders-delivery-of-tax-planning-memo-prepared-by-accountants-to-cra
decision.tcc-cci.gc.ca/tcc-cci/decisions/fr/item/521140/index.do
Update:
www.mccarthy.ca/en/insights/blogs/mccarthy-tetrault-tax-perspectives/cras-proposed-new-audit-powers-more-discretion-more-time-reassess-less-judicial-oversight#page=1
£https://www.mccarthy.ca/en/insights/blogs/mccarthy-tetrault-tax-perspectives/more-discretion-more-time-reassess-less-judicial-oversight-budget-2024-proposals-give-cra-enhanced-audit-powers-also-apply-gsthst-purposes#page=1
www.fasken.com/en/knowledge/2024/09/cras-expanded-audit-powers-courts-oaths-and-potential-penalties
www.fasken.com/en/knowledge/2024/09/cras-expanded-audit-powers-courts-oaths-and-potential-penalties