Release of procedural information unlikely to harm law enforcement
Complaint: The Canada Revenue Agency (CRA) refused to release two pages of instructions for preparing letters it had sent to registered charities reminding them of limits on their political activities.
Investigation: The institution cited section 16, noting that disclosing the instructions would prejudice future enforcement of the Income Tax Act. However, the OIC found that CRA could not substantiate the harm that could occur if procedural information of this type were disclosed.
Outcome: CRA subsequently released the two pages to the requester.