By Jennifer Flood ( October 3, 2018, 8:35 AM EDT) -- The Canada Revenue Agency (CRA) has broad powers to administer and enforce Canada’s tax laws. In the context of a tax audit, the CRA can gather information by inspecting a taxpayer’s books and records and can require taxpayers and third parties to provide information and documents. While these powers are extensive, it must be recalled that the CRA’s powers are defined by provisions of the Income Tax Act and the Excise Tax Act, and the courts are empowered with interpreting this legislation....