An ATIP request for records requires consent
See the importance of the consent form based on this legal case (Victoria Moshinsky-Helm v Minister of National Revenue) regarding an ATIP request.
https://www.mondaq.com/canada/income-tax/1180006/victoria-moshinskyhelm-v-minister-of-national-revenue-guidance-from-a-canadian-tax-lawyer-on-judicial-review-of-a-cra-decision-regarding-former-spouse39s-income-records
Victoria Moshinsky-Helm v Minister of National Revenue