Does a reassessment of a health care provider's medical records need to be completed as part of an audit if the Minister intends to continue the audit?

Canada (Federal), Canada

The following excerpt is from Rio Tinto Alcan Inc. v. The Queen, 2017 TCC 67 (CanLII):

In Golini v. The Queen, [9] Mr. Justice Miller ruled that a reassessment will be valid if, at the time the reassessment was made, the Minister intended to continue the audit:

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