Rona – Federal Court of Appeal agrees that an objectionable CRA tactic to gather input for a requirement letter did not preclude a s. 231.2(3) authorizing order

CRA officials obtained a copy of a form used to open commercial credit on the pretext that they were building contractors, and subsequently used that form in the preparation of a requirement letter to be issued to the taxpayer respecting its business clients.

Boivin JA affirmed the order of Martineau J authorizing the issuance of the requirement letters under s. 231.2(3). Although the CRA stratagem in obtaining the form was objectionable, the form was blank and generally available to the public, the taxpayer was not being audited, and there was no risk that the administration of justice would be brought into disrepute if the requirement letter were served.

Neal Armstrong. Summary of Rona Inc. v. Minister of National Revenue, 2017 CAF 118 under s. 231.2(3).