The finances of a massive spa and housing development owned principally by Lightning co-owner Len Barrie apparently are being investigated by the Canada Revenue Agency, Canada’s equivalent of the Internal Revenue Service, according to a Canadian newspaper report.

Canada’s Globe and Mail reported that Barrie’s Bear Mountain Golf Resort and Spa in Victoria, British Columbia, is under scrutiny in light of a report by the company’s former auditor, leaked to the Globe and Mail and the St. Petersburg Times, that accused management of misappropriating funds.

Scott Bye, formerly of Bear Mountain’s executive committee, told the Times in September that he believed Barrie used some of those funds as part of his purchase of the Lightning.

Canada Revenue Agency spokesman Bradley Alvarez declined comment on the agency’s activities. Barrie also declined to comment when asked if his development was being investigated. Barrie was more interested in talking about the rising fortunes of the Lightning, which entered Wednesday with five regulation losses, tied for the league low.

“If we could win a shootout, we’d be 14-5,” he said, adding that he and co-owner Oren Koules continue to search for investors to either buy into the club or buy it outright. St. Louis real estate developer Anthony Sansone Jr. is the only person who has acknowledged an ongoing interest.

“We’re really happy with the team on the ice,” Barrie said. “Oren and I are both looking at avenues to protect our investment.”