An accounting firm was not permitted to refuse to answer the Minister's written questions in writing (thereby generating new documents). Given the contrast with s. 231.2(1)(b) which permitted the Minister to compel the production of documents and records, under s. 231.2(1)(a) the Minister had the right to ask questions to elicit knowledge or facts.
The trial judge had erred in finding that the accounting firm had the right to redact documents to expunge the names of clients of the accounting firm who were unrelated to the taxpayers being investigated by CCRA.