If you ask the PBO, and I'm sure you'll have him as a witness, he'll tell you it's a lack of co-operation. The PBO has sent out detailed plans with information they require, and again, it's not personal information; it's the collective information. They ended up getting a legal opinion advising CRA that they had the authority to do this, and the CRA has refused to budge, and nobody has intervened.
On May 6th, 2021. See this statement in context.