CRA considers that provincial ministries must comply with CRA information requirements
11 April 2013 - 10:53am
The Directorate considers that as Her Majesty in right of a province is a "person," a provincial ministry is bound by an information requirement under s. 231.2. No constitutional discussion.
Neal Armstrong. Summary of 19 December 2012 Memorandum 2012-0472761I7 under s. 231.2(1).