{"version":"1.0","provider_name":"Spiegel Ryan","provider_url":"https:\/\/spiegelryan.com\/en\/","author_name":"Spiegel Admin","author_url":"https:\/\/spiegelryan.com\/en\/author\/spiegel_admin\/","title":"Indirect Auditing Methods - Not Always Applicable - Spiegel Ryan","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"Yh25ekxvQI\"><a href=\"https:\/\/spiegelryan.com\/en\/2019\/03\/05\/indirect-auditing-methods-not-always-applicable\/\">Indirect Auditing Methods &#8211; Not Always Applicable<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/spiegelryan.com\/en\/2019\/03\/05\/indirect-auditing-methods-not-always-applicable\/embed\/#?secret=Yh25ekxvQI\" width=\"600\" height=\"338\" title=\"&#8220;Indirect Auditing Methods &#8211; Not Always Applicable&#8221; &#8212; Spiegel Ryan\" data-secret=\"Yh25ekxvQI\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/* ]]> *\/\n<\/script>\n","description":"In a short decision dated December 5, 2018 in the matter Dion v. Quebec Revenue Agency, 2018 QCCQ 10280, available here, the Honourable Daniel Dort\u00e9lus reminds us that although indirect auditing methods are generally acceptable, the actual circumstances of a file must justify their use. In this matter: [34] La contribuable, Mme Dion, a \u00e9t\u00e9 [&hellip;]","thumbnail_url":"https:\/\/spiegelryan.com\/content\/uploads\/2025\/09\/Spiegel-Ryan-sitweb.jpg","thumbnail_width":1200,"thumbnail_height":675}