The taxpayer (and thousands of others) participated in a bogus tax scheme based around fake business losses, and was assessed for gross negligence penalties. The taxpayer appealed the penalties and moved to have the Minister disclose, among other things, all documents obtained as a result of the search warrants CRA obtained in investigating the scheme, the names of all CRA employees who have knowledge of the Scheme and similar schemes, and all documents CRA had about the scheme and similar schemes.
VA Miller dismissed the taxpayer's motion. After noting that the taxpayer's angle seemed to be that his fellow scheme participants constituted some kind of "reasonable person" sample, she stated (at para. 22):
The focus of the inquiry ... will be on facts specific to the Appellant's education, experience, knowledge and conduct. The documents sought by the Appellant are not relevant to these facts... .