Office of the Saskatchewan Information and Privacy Commissioner. Guide to LA FOIP, Chapter 4, Exemptions from the Right of Access. Updated 18 Oct 2023. 215 made an access to information request to the Ministry of Economy (Economy) for specific potash royalty information. Economy responded to the applicant advising that records were being withheld under several provisions of FOIP including subsection 20(a). Economy applied subsection 20(a) to royalty and tax audit reports. Economy asserted that the royalty and tax audit reports outlined specific steps taken by the auditor to analyze the company’s returns. Furthermore, the identification of the subject areas reviewed represented an auditing technique by which the auditor is able to focus on the areas most likely to reveal shortfalls in tax reported. The Commissioner was persuaded that subsection 20(a) of FOIP applied to the audit reports. Subsection 19(b) Testing procedures, tests and audits 19 A head may refuse to give access to a record that contains information relating to: … (b) details of specific tests to be given or audits to be conducted; if disclosure could reasonably be expected to prejudice the use or results of particular tests or audits. Subsection 19(b) of LA FOIP is a discretionary, harm-based provision. This provision protects details relating to specific tests to be given or audits to be conducted. The following two-part test can be applied: 1. Does the record contain information relating to details of specific tests to be given or audits to be conducted? Relating to should be given a plain but expansive meaning.738 The phrase should be read in its grammatical and ordinary sense. There is no need to incorporate complex requirements (such as “substantial connection”) for its application, which would be inconsistent with the plain unambiguous meaning of the words of the statute.739 “Relating to” requires some connection between the information and the testing or auditing procedures or techniques.740 738 Gertner v. Lawyers’ Professional Indemnity Company, 2011 ONSC 6121 (CanLII) at [32]. 739 Ministry of Attorney General and Toronto Star, 2010 ONSC 991 (CanLII) at [45]. This case dealt specifically with an appeal regarding Ontario’s FOIP legislation. 740 Adapted from Ministry of Attorney General and Toronto Star, 2010 ONSC 991 (CanLII) at [43].
RkJQdWJsaXNoZXIy MTgwMjYzOA==