Subsection 288(1) - Inspections
Cases
R v Young,, 2021 NSSC 361
The four co-accused and their ten related companies, who had been charged with offences relating to large allegedly false input tax credit claims...
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| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 | Jarvis principle did not exclude evidence gathered before referral to criminal investigation | 197 |
Tellza Inc. v. Canada (National Revenue), 2021 FC 853
CRA issued a letter to the applicant (“Tellza”) on October 4, 2019 under s. 288(1) of the ETA to obtain all of Tellza’s electronic...
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| Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(1) | CRA could request records in electronic form and did not need to utilize the requirement provision | 239 |
R v. He, 2012 DTC 5129 [at 7234], 2012 BCCA 318
The Court affirmed the trial judge's decision to exclude evidence obtained by CRA in the course of a pilot project to evaluate the adequacy and...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(1) | 147 |