Can a Tax Court judge invalidate CRA’s tax assessment against you because during the audit the CRA officers arbitrarily searched and seized your property, abused their powers in the process of assessing you, and seized your property without legal due process? No.
You can challenge an assessment only by showing that the amount assessed is wrong on the facts or the law, (including that the CRA assessed you too late (i.e., outside the time limits for reassessment).)
“[16] To be clear, Ministerial Conduct has no bearing, given the Tax Court of Canada’s jurisdiction, on the outcome of the appeal before the Court which, by will of Parliament, must be an inquiry and determination limited to the validity and correctness of the assessment, not the methodology of how the decision to levy an assessment began, proceeded or came to be.”