Office of the Saskatchewan Information and Privacy Commissioner. Guide to LA FOIP, Chapter 4, Exemptions from the Right of Access. Updated 24 July 2025. 218 procedures or techniques if disclosure could reasonably be expected to prejudice the use or results of particular tests or audits. The following two-part test can be applied: 1. Does the record contain information relating to testing or auditing procedures or techniques? Relating to should be given a plain but expansive meaning.724 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.725 “Relating to” requires some connection between the information and the testing or auditing procedures or techniques.726 A test is a set of questions, exercises or practical activities that measure either what someone knows or what someone or something is like or can do.727 An audit is the formal examination of an individual’s or organization’s accounting records, financial situation or compliance with some other set of standards.728 It is the systematic identification, evaluation and assessment of an organization’s policies, procedures, acts and practices against pre-defined standards.729 Procedures are the manner of proceeding; a system of proceeding; conduct, behavior.730 Techniques are the manner of execution or performance in relation to mechanical or formal details; a skillful or efficient way of doing or achieving something.731 The terms testing and auditing cover a wide range of activities. Examples include environmental testing, language testing, personnel audits, financial audits, staffing 724 Gertner v. Lawyers’ Professional Indemnity Company, 2011 ONSC 6121 (CanLII) at [32]. 725 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. 726 Adapted from Ministry of Attorney General and Toronto Star, 2010 ONSC 991 (CanLII) at [43]. 727 Garner, Bryan A., 2019. Black’s Law Dictionary, 11th Edition. St. Paul, Minn.: West Group at p. 1776. 728 Garner, Bryan A., 2019. Black’s Law Dictionary, 11th Edition. St. Paul, Minn.: West Group at p. 161. 729 SK OIPC Review Report F-2010-001 at [97]. 730 The Shorter Oxford English Dictionary on Historical Principles, Oxford University Press 1973, Volume 2 at p. 2355. 731 The Shorter Oxford English Dictionary on Historical Principles, Oxford University Press 1973, Volume 2 at p. 3194.
RkJQdWJsaXNoZXIy MTgwMjYzOA==