Office of the Saskatchewan Information and Privacy Commissioner. Guide to LA FOIP, Chapter 4, Exemptions from the Right of Access. Updated 24 July 2025. 224 Prejudice in this context refers to detriment to the use or to the results of tests or audits.749 It is generally applied where disclosure of a specific test to be given or audit to be conducted, or one that is currently in process, would invalidate the results. This applies even if there is no intention to use the test or audit again in the future.750 The exemption does not cover the results of tests or audits.751 IPC Findings In Review Report 159-2016, the Commissioner considered the equivalent provision in The Freedom of Information and Protection of Privacy Act (FOIP), (subsection 20(b)). An applicant made an access to information request to the Global Transportation Hub Authority (GTH) for all internal records related to Brightenview International Developments Inc. between January 1, 2013 and April 5, 2016. The GTH responded to the applicant advising that access to the records was denied pursuant to several provisions of FOIP including subsection 20(b). The GTH applied the exemption to one email where the GTH responded to questions of an external auditor who was hired to perform an audit for the GTH. It also applied the exemption to the attachments to the email that demonstrated the approval for travel of one of its employees. Upon review, the Commissioner found that the exemption does not apply to the perception of the results of a completed audit. Furthermore, the exemption applied to testing and auditing procedures and techniques or the mechanism, not the content. As the withheld information related to the content of an audit, the Commissioner was not convinced that subsection 20(b) of FOIP applied. 749 Adapted from Service Alberta, FOIP Guidelines and Practices: 2009 Edition, Chapter 4, p. 149. 750 Service Alberta, FOIP Guidelines and Practices: 2009 Edition, Chapter 4, p. 195. 751 Canada (Information Commissioner) v. Ponts Jacques Cartier & Champlain Inc. (2000), 8 C.P.R. (4th) 536 (Fed. T.D.) at 543-545.
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