Paypal - Federal Court grants an authorization for CRA to demand transaction summaries for the PayPal business account users

Gascon J granted an authorization for CRA to issue a requirement under ITA s. 231.2 and ETA s. 289 on Paypal Canada to disclose the names and addresses (etc.) of corporations and individuals holding a business account with PayPal that had used PayPal's online payment platform in the course of their commercial activities during the period from January 2014 to date, and to provide the total number and value of payments received and made for those years. He stated that "the expectation of privacy with respect to business records … is very low" and that "the information sought … is required in the context of verification activities undertaken … to determine whether the Unnamed Persons have filed their required tax returns."

Neal Armstrong. Summary of MNR v. Paypal Canada Co., Docket T-564-17 (FCTD), 10 November 2017 under s. 232.2(3).