Circumstances such as those described above raised concerns for the Panel about the evidentiary value of the audited financial statements provided in support of the claims in this instalment.

One key issue highlighted by many speakers was the need to develop expertise in gathering and using evidence of computer related crime.

The State party argues that after having received its submissions, the author then made his application to the Ontario Superior Court (see paragraph 5.1) to secure evidence to fill his evidentiary gap before the Committee.